The IRS released on Dec. 30, 2024, final regulations on Sections 1.150-3 and 1.1001-3(a)(2) (the Regulations) regarding the reissuance and retirement (debt extinguishment) of tax-exempt tender option bonds....more
1/28/2025
/ Bonds ,
Capital Markets ,
Final Report ,
Final Rules ,
Internal Revenue Code (IRC) ,
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Regulatory Requirements ,
Secured Overnight Funding Rate (SOFR) ,
Tax Liability ,
Tax Planning ,
Tax-Exempt Bonds
• The Tax Cuts and Jobs Act introduced in the U.S. House of Representatives on Nov. 2, 2017 – now in markup by the House Ways and Means Committee – has a number of provisions that would likely have a negative impact on the...more
11/8/2017
/ Alternative Minimum Tax ,
Banking Sector ,
Bonds ,
Corporate Taxes ,
Interest Payments ,
Public Financing ,
State and Local Government ,
Tax Cuts ,
Tax Exemptions ,
Tax Rates ,
Tax Reform ,
Tax-Exempt Bonds ,
Ways and Means Committee