IRS Checks On Arbitrage Calculation
- Survey Notes Arbitrage Concerns. Kinnander, Ola // Bond Buyer;08/23/2000, Vol. 333 Issue 30960, p1
Focuses on the disclosure of the United States Internal Revenue Service that some private-activity bond issuers are relying on conduit borrowers to do arbitrage rebate calculations accurately. Rules on tax-exempt bonds; Staffing problems of private-activity bond issuers; Number of issuers that...
- 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.
- Milwaukee County Readies $114M Of Current, Advance Refunding GOs. Shields, Yvette // Bond Buyer;10/16/2001, Vol. 338 Issue 31244, p6
Reports the $114 million bond sale of refunding general obligations by Milwaukee County. Negative arbitrage due to a decline in investment rates on State and Local Government Series; December 2002 as target date of sale; Deal with previous bonds.
- NACo study: Arbitrage compliance is excessive, costly. Resnick, Amy B. // Bond Buyer;08/26/99, Vol. 329 Issue 30713, p4
Describes the impact of federal arbitrage rebate requirements for tax-exempt bond issuers on state and local government regulation of bonds in the United States according to a study by the National Association of Counties. Complicated and expensive regulatory burden caused by these arbitrage...
- IRS Proceeds With Enforcement in Colorado Authority Zero-Coupon Case. Kinnader, Ola // Bond Buyer;12/31/2001, Vol. 338 Issue 31294, p36
Reports that the U.S. Internal Revenue Service (IRS) has concluded that its bond enforcement group has the right to audit zero-coupon bonds issued by the Colorado Health Facilities Authority. Impact of the IRS decision on issuers of the bonds; IRS scrutiny of several bond issuers in the country...
- IRS Auditing Up to 15 Housing Issues, With More to Come. Kinnander, Ola // Bond Buyer;3/15/2002, Vol. 339 Issue 31345, p5
Reports on the effort of U.S. Internal Revenue Service to audit between ten to 15 single family housing bond. Examination of dozens of solid-waste facility bond; Details of things to consider during the examination; Problems in multifamily housing bonds.
- Auditing a Telephone Book. Kinnander, Ola // Bond Buyer;8/26/2002, Vol. 341 Issue 31457, p1
Reports move of the Internal Revenue Service (IRS) to audit bond issues that utilized the telephone book Tefra structure in the U.S. Concerns of the IRS on the legitimacy of the bond issues; Disclosure on the names of the bond issuers; Susceptibility of the deal to violate the arbitrage...
- Health Care Buyers Shouldn't Ignore Taxation Risks, Merrill Analyst Says. Carpenter, Sheri // Bond Buyer;05/17/2000, Vol. 332 Issue 30893, p47
Reports that the risk of taxation has to be added to the list of concerns investors should evaluate when buying health care bonds. United States Internal Revenue Service's auditing of a bond sale by Ascension Health; Size of the deal.
- Toledo Agency's $3.5M for Manufacturer May Be Taxable. Schroeder, Peter // Bond Buyer;10/5/2010, Vol. 374 Issue 33394, p1
The article reports that the Internal Revenue Service informs the Toledo-Lucas County Port Authority that its revenue bonds in 2005 to finance a manufacturing facility could be taxable in Washington.