{"abstract":"This document contains proposed regulations on the arbitrage restrictions applicable to tax-exempt bonds issued by State and local governments. The proposed amendments affect issuers of tax-exempt bonds and provide a safe harbor for qualified administrative costs for brokers' commissions and similar fees incurred in connection with the acquisition of a guaranteed investment contract or investments purchased for a yield restricted defeasance escrow.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF 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/1999/08/27/99-21877.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"64 FR 46876","comment_url":null,"comments_close_on":"1999-11-26","correction_of":null,"corrections":[],"dates":"Written comments must be received by November 26, 1999.","disposition_notes":null,"docket_ids":["REG-105565-99"],"dockets":[],"document_number":"99-21877","effective_on":null,"end_page":46878,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1999/08/27/99-21877/arbitrage-restrictions-applicable-to-tax-exempt-bonds-issued-by-state-and-local-governments","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/99-21877?publication_date=1999-08-27","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1999-08-27/99-21877/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":14,"last_updated":"2026-04-05 02:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1999-08-27/pdf/99-21877.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1999-08-27","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1999/08/27/99-21877.txt","regulation_id_number_info":{"1545-AX22":{"issue":"200304","html_url":"https://www.federalregister.gov/regulations/1545-AX22/guaranteed-investment-contracts","title":"Guaranteed Investment Contracts","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200304&RIN=1545-AX22&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AX22"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T08:53:20Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":46876,"subtype":null,"title":"Arbitrage Restrictions Applicable to Tax-Exempt Bonds Issued by State and Local Governments","toc_doc":null,"toc_subject":null,"topics":[],"type":"Proposed Rule","volume":64}