{"abstract":"This document partially withdraws the portion of the notice of proposed rulemaking published in the Federal Register on September 16, 2013 (78 FR 56842), relating to the definition of issue price for purposes of the arbitrage restrictions under section 148 of the Internal Revenue Code (Code). This document also contains a notice of proposed rulemaking that provides a revised definition of issue price for purposes of the arbitrage restrictions. In addition, this document provides notice of a public hearing on the proposed regulations in this document. The proposed regulations in this document affect issuers of tax-exempt and other tax-advantaged bonds.","action":"Partial withdrawal of notice of proposed rulemaking, notice of proposed rulemaking, and notice of public hearing.","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/2015/06/24/2015-15411.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"80 FR 36301","comment_url":null,"comments_close_on":"2015-09-22","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by September 22, 2015. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for October 28, 2015, at 10:00 a.m., must be received by September 22, 2015.","disposition_notes":null,"docket_ids":["REG-138526-14"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":16,"comment_start_date":"2015-06-24","updated_at":"2023-03-01T00:07:49.135-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2015-0031-0001","allow_late_comments":null,"id":"IRS-2015-0031-0001","comment_end_date":"2015-09-23","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2015-0031","title":"Issue Price Definition for Tax-Exempt Bonds (REG-138526-14)"}],"document_number":"2015-15411","effective_on":null,"end_page":36305,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2015/06/24/2015-15411.xml","html_url":"https://www.federalregister.gov/documents/2015/06/24/2015-15411/issue-price-definition-for-tax-exempt-bonds","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2015-15411?publication_date=2015-06-24","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2015-06-24/2015-15411/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":1517,"last_updated":"2026-10-24 18:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2015-06-24/pdf/2015-15411.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2015-15411.pdf?1435063527","publication_date":"2015-06-24","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2015/06/24/2015-15411.txt","regulation_id_number_info":{"1545-BM46":{"issue":"201610","html_url":"https://www.federalregister.gov/regulations/1545-BM46/issue-price-definition-for-tax-exempt-bonds","title":"Issue Price Definition for Tax-Exempt Bonds","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201610&RIN=1545-BM46&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BM46"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BM46/issue-price-definition-for-tax-exempt-bonds","title":"Issue Price Definition for Tax-Exempt Bonds"},"comments_count":16,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2015-0031","supporting_documents_count":0,"docket_id":"IRS-2015-0031","document_id":"IRS-2015-0031-0001","regulation_id_number":"1545-BM46","title":"Issue Price Definition for Tax-Exempt Bonds (REG-138526-14)","checked_regulationsdotgov_at":"2023-03-01T05:07:48Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":36301,"subtype":null,"title":"Issue Price Definition for Tax-Exempt Bonds","toc_doc":"Issue Price Definition for Tax-Exempt Bonds","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":80}