{"abstract":"This document contains final regulations that address when tax-exempt bonds are treated as retired for certain Federal income tax purposes. The final regulations are necessary to unify and to clarify existing guidance on this subject. The final regulations affect State and local governments that issue tax-exempt 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/2024/12/30/2024-30267.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"89 FR 106315","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":["https://www.federalregister.gov/api/v1/documents/C1-2024-30267"],"dates":"Effective date: These regulations are effective on December 30, 2024.","disposition_notes":null,"docket_ids":["TD 10020"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2024-12-30","updated_at":"2024-12-30T10:57:23.584-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2019-0006-0007","allow_late_comments":false,"id":"IRS-2019-0006-0007","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2019-0006","title":"Reissuance of State or Local Bonds (REG-141739-08)"}],"document_number":"2024-30267","effective_on":"2024-12-30","end_page":106320,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/12/30/2024-30267.xml","html_url":"https://www.federalregister.gov/documents/2024/12/30/2024-30267/reissuance-of-state-or-local-bonds","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-30267?publication_date=2024-12-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-12-30/2024-30267/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":757,"last_updated":"2026-04-04 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-30/pdf/2024-30267.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-30267.pdf?1735307118","publication_date":"2024-12-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/12/30/2024-30267.txt","regulation_id_number_info":{"1545-BI22":{"issue":"202410","html_url":"https://www.federalregister.gov/regulations/1545-BI22/reissuance-standards-for-tax-exempt-bonds","title":"Reissuance Standards for Tax-Exempt Bonds","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202410&RIN=1545-BI22&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BI22"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BI22/reissuance-standards-for-tax-exempt-bonds","title":"Reissuance Standards for Tax-Exempt Bonds"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2019-0006","supporting_documents_count":0,"docket_id":"IRS-2019-0006","document_id":"IRS-2019-0006-0007","regulation_id_number":"1545-BI22","title":"Reissuance of State or Local Bonds (REG-141739-08)","checked_regulationsdotgov_at":"2024-12-31T14:55:06Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":106315,"subtype":null,"title":"Reissuance of State or Local Bonds","toc_doc":"Reissuance of State or Local Bonds","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":89}