IRS Ruling Sets Six-Year Limit on Arbitrage Refunds

Barnett, Susanna Duff
November 2004
Bond Buyer;11/15/2004, Vol. 350 Issue 32010, p5
Trade Publication
Reports that the Internal Revenue Service has ruled for the first time the requests by the municipal bond issuers for refunds of overpayments of arbitrage rebates in the U.S. Requirement for a six-year statute of limitations; Importance of the ruling; Issuance of a notice of claim disallowance.


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