ABCs of arbitrage
Subtitle: tax rules for investment of bond proceeds by municipalities
By: Frederic L. Ballard, Jr.
Contributors: American Bar Association. Section of State and Local Government Law.
Edition: 2002 ed.
Publisher: Section of State and Local Government Law, American Bar Association; American Bar Association
Published: 2002
Place of publication: Chicago
Language: eng
Number of pages: 385
Subjects: Municipal bonds -- Law and legislation -- United States; Municipal bonds -- Taxation -- Law and legislation -- United States; Arbitrage -- United States; Obligations municipales -- Droit -- États-Unis; Obligations municipales -- Impôts -- Droit -- États-Unis
Table of contents: title: Introduction to arbitrage; title: Initial disposition of proceeds; title: Small issuers; title: Revenues and proceeds; title: Nonpurpose investments; title: Expenditures; title: Loans of proceeds; title: Refundings; title: Substance versus form; title: Yield and rebate computations; title: Fitting the issue into the regulations.