Survey Notes Arbitrage Concerns
- IRS Audits Conduit Offerings. Hume, Lynn // Bond Buyer;11/8/2011, Vol. 378 Issue 33612, p1
The article offers information on the action of Internal Revenue System (IRS) to audit various tax-exempt bonds entered in total return swaps because of the possibility of violation of arbitrage rule.
- IRS warns city authority's auditors of arbitrage breach. Kinnander, Ola // Bond Buyer;01/19/2000, Vol. 331 Issue 30810, p5
Reports on the United States Internal Revenue Service's ruling that a city authority that issued bonds to redevelop a downtown building is violating arbitrage restrictions because the bond proceeds are invested in an interest-bearing reserve fund and have not been spent for a governmental...
- IRS Checks On Arbitrage Calculation. Kinnander, Ola // Bond Buyer;11/08/2000, Vol. 334 Issue 31013, p1
Reports that the United States Internal Revenue Service plans to broaden its examination of bond issuers' calculation of the arbitrage rebate they owe the government. Stringent regulation of issuers of private-activity bonds; Analysis of bond transactions for rebate purposes.
- Reading the Tea Leaves on IRS Plans for New Utility Rules. Kinnander, Ola // Bond Buyer;12/05/2000, Vol. 334 Issue 31030, p1
Reports on the plan of the United States Internal Revenue Service on the regulation of how bonds should be treated in a competitive energy market. Electric utility output regulations; Sale and transport of energy.
- Ruling May Impose Added Costs in Multifamily Deals. Vadum, Matthew // Bond Buyer;11/01/2000, Vol. 334 Issue 31008, p6
Reports on the ruling of the United States Internal Revenue Service that may impose added costs in multifamily bond deals. Three technical advice memorandum released.
- IRS continues its yield-burning probes while looking to other complex issues. Resnick, Amy B. // Bond Buyer;05/11/98, Vol. 324 Issue 30390, p1
Reports on the US Internal Revenue Service's (IRS) extension of its yield-burning probes into more sophisticated areas of bond issuance abuse. Conclusion of all federal yield-burning charges related to CoreStates Financial Corp.; Investigation of problems unveiled in the IRS' random-audit...
- IRS panel coming up with next group of audit subjects. Resnick, Amy B. // Bond Buyer;05/19/98, Vol. 324 Issue 30396, p1
Focuses on US Internal Revenue Service's financial institutions and products branch's efforts to determine which bond issues will be subjected to the service's next round of random audits. Follow up to the completed random audit of small-issue industrial development bonds; Analysis of the...
- Washington State Treasurer Warns IRS' Proposed Issue Price Rule Would Raise Borrowing Costs. Jagoda, Naomi // Bond Buyer;12/9/2013, Vol. 122 Issue 34024, p1
The article reports that Washington Treasurer James McIntire has urged the U.S. Internal Revenue Service (IRS) to not to adopt its proposed issue price rules as it will increase issuers' borrowing costs. According to McIntire, the current issue pricing rule is highly effective in minimizing...
- IRS' New QZAB Rules Permit '63-20' Issuing. Kinnander, Ola // Bond Buyer;09/27/2000, Vol. 333 Issue 30984, p5
Reports that the United States Internal Revenue Service published final rules governing qualified zone academy bonds. Changes to the pilot tax-credit bond program; Permission for qualified zone academy bonds to be sold on behalf of a state or local government; Potential advantage of the...