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Internal Revenue Service (IRS), Treasury.
Correcting amendment.
This document contains corrections to final regulations (TD 9777) that were published in the Federal Register on Monday, July 18, 2016. The final regulations are related to 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.
This correction is effective on April 3, 2018 and is applicable on or after July 18, 2016.
Spence Hanemann at (202) 317-6980 (not a toll-free number).
The final regulations (TD 9777) that are the subject of this correction are issued under section 148 of the Internal Revenue Code.
As published July 18, 2016 (81 FR 46582), the final regulations (TD 9777) contain an error that needs to be corrected.
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:
Paragraph 1. The authority citation for part 1 continues to read in part as follows:
Par. 2. Section 1.148-4 is amended by revising the paragraph heading for paragraph (h)(3)(iv) to read as follows:
(h) * * *
(3) * * *
(iv) Accounting for modifications and terminations —* * *
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2018-06704 Filed 4-2-18; 8:45 am]
BILLING CODE 4830-01-P