Title: ABC's of arbitrage : tax rules for investment of bond proceeds by municipalities /
Authors: Ballard, Frederic L.
Publisher: Section of State and Local Government Law, American Bar Association,
Year: 1998
Subjects: Municipal bonds Law and legislation United States.; Municipal bonds Taxation Law and legislation United States.
Contents: 1. Introduction to arbitrage -- 2. Initial disposition of proceeds -- 3. Small issuers -- 4. Revenues and proceeds -- 5. Nonpurpose investments -- 6. Expenditures -- 7. Loans of proceeds -- 8. Refundings -- 9. Substance versus form -- 10. Yield and rebate computations -- 11. Fitting the issue into the regulations -- Index -- Appendixes. Arbitrage sections of the Internal Revenue Code of 1986 -- Arbitrage regulations.