{"abstract":"This document contains a correction to final regulations (TD 9777) that were published in the Federal Register on Monday, July 18, 2016 (81 FR 46582). The final regulations relate to the arbitrage restrictions under section 148 of the Internal Revenue Code applicable to tax-exempt bonds and other tax-advantaged bonds issued by State and local governments.","action":"Correcting amendment.","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/2017/08/14/2017-17135.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"82 FR 37817","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective August 14, 2017 and applicable July 18, 2016.","disposition_notes":null,"docket_ids":["TD 9777"],"dockets":[],"document_number":"2017-17135","effective_on":"2017-08-14","end_page":37817,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2017/08/14/2017-17135.xml","html_url":"https://www.federalregister.gov/documents/2017/08/14/2017-17135/arbitrage-guidance-for-tax-exempt-bonds-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2017-17135?publication_date=2017-08-14","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2017-08-14/2017-17135/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":171,"last_updated":"2026-08-26 04:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2017-08-14/pdf/2017-17135.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2017-17135.pdf?1502455570","publication_date":"2017-08-14","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2017/08/14/2017-17135.txt","regulation_id_number_info":{"1545-BH38":{"issue":"201604","html_url":"https://www.federalregister.gov/regulations/1545-BH38/guidance-on-arbitrage-ii","title":"Guidance on Arbitrage II","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201604&RIN=1545-BH38&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-BG41":{"issue":"201604","html_url":"https://www.federalregister.gov/regulations/1545-BG41/arbitrage-guidance-for-tax-exempt-bonds","title":"Arbitrage Guidance for Tax-Exempt Bonds","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201604&RIN=1545-BG41&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BG41","1545-BH38"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS_FRDOC_0001","supporting_documents_count":0,"docket_id":"IRS_FRDOC_0001","regulation_id_number":null,"title":"Agreements for Payment of Tax Liabilities in Installments.","checked_regulationsdotgov_at":"2017-09-03T06:00:18Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":37817,"subtype":null,"title":"Arbitrage Guidance for Tax-Exempt Bonds; Correction","toc_doc":"Arbitrage Guidance for Tax-Exempt Bonds; Correction","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":82}