TITLE

Auditing a Telephone Book

AUTHOR(S)
Kinnander, Ola
PUB. DATE
August 2002
SOURCE
Bond Buyer;8/26/2002, Vol. 341 Issue 31457, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
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 restrictions in the tax code.
ACCESSION #
7395766

 

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