{"abstract":"This document contains final regulations that provide guidance on the recovery of overpayments of arbitrage rebate on tax-exempt bonds and other tax-advantaged bonds. These final regulations provide the deadline for filing a claim for an arbitrage rebate overpayment and certain other rules. These final regulations affect issuers of tax- exempt and tax-advantaged bonds.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2014/11/13/2014-26738.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"79 FR 67350","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on November 13, 2014.","disposition_notes":null,"docket_ids":["TD 9701"],"dockets":[],"document_number":"2014-26738","effective_on":"2014-11-13","end_page":67351,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2014/11/13/2014-26738.xml","html_url":"https://www.federalregister.gov/documents/2014/11/13/2014-26738/arbitrage-rebate-overpayments-on-tax-exempt-bonds","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2014-26738?publication_date=2014-11-13","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2014-11-13/2014-26738/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":362,"last_updated":"2026-10-23 02:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2014-11-13/pdf/2014-26738.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2014-26738.pdf?1415800185","publication_date":"2014-11-13","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2014/11/13/2014-26738.txt","regulation_id_number_info":{"1545-BK80":{"issue":"201404","html_url":"https://www.federalregister.gov/regulations/1545-BK80/rebate-overpayment-guidance","title":"Rebate Overpayment Guidance","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201404&RIN=1545-BK80&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BK80"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BK80/rebate-overpayment-guidance","title":"Rebate Overpayment Guidance"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2013-0034","supporting_documents_count":0,"docket_id":"IRS-2013-0034","regulation_id_number":"1545-BK80","title":"Arbitrage Rebate Overpayments on Tax-Exempt Bonds","checked_regulationsdotgov_at":"2015-01-12T19:17:51Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":67350,"subtype":null,"title":"Arbitrage Rebate Overpayments on Tax-Exempt Bonds","toc_doc":"Arbitrage Rebate Overpayments on Tax-Exempt Bonds","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":79}