{"abstract":"This document contains proposed regulations on the arbitrage and related restrictions applicable to tax-exempt bonds issued by State and local governments. The proposed amendments affect issuers of tax- exempt bonds and provide guidance on the definition of investment-type property to help issuers comply with the arbitrage and related restrictions.","action":"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/1999/08/25/99-21878.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"64 FR 46320","comment_url":null,"comments_close_on":"1999-12-23","correction_of":null,"corrections":[],"dates":"Written comments must be received by December 23, 1999. Outlines of topics to be discussed at the public hearing scheduled for January 12, 2000, at 10 a.m. must be received by December 15, 1999.","disposition_notes":null,"docket_ids":["REG-113526-98"],"dockets":[],"document_number":"99-21878","effective_on":null,"end_page":46322,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1999/08/25/99-21878/arbitrage-and-related-restrictions-applicable-to-tax-exempt-bonds-issued-by-state-and-local","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/99-21878?publication_date=1999-08-25","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1999-08-25/99-21878/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":6,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1999-08-25/pdf/99-21878.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1999-08-25","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1999/08/25/99-21878.txt","regulation_id_number_info":{"1545-AW44":{"issue":"199904","html_url":"https://www.federalregister.gov/regulations/1545-AW44/section-148-clarification-of-the-treatment-of-prepayments","title":"Section 148--Clarification of the Treatment of Prepayments","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199904&RIN=1545-AW44&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AW44"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T08:45:39Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":46320,"subtype":null,"title":"Arbitrage and Related Restrictions Applicable to Tax-Exempt Bonds Issued by State and Local Governments; Investment-Type Property","toc_doc":null,"toc_subject":null,"topics":[],"type":"Proposed Rule","volume":64}