Research Catalog

ABCs of arbitrage : tax rules for investment of bond proceeds by municipalities / Frederic L. Ballard, Jr.

Title
ABCs of arbitrage : tax rules for investment of bond proceeds by municipalities / Frederic L. Ballard, Jr.
Author
Ballard, Frederic L.
Publication
Chicago, IL : Section of State and Local Government Law, American Bar Association, c2007.

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Details

Description
xi, 386 p.; 26 cm.
Subject
  • Arbitrage > United States
  • Municipal bonds > Law and legislation > United States
  • Municipal bonds > Taxation > United States
Processing Action (note)
  • committed to retain
Contents
Introduction to arbitrage -- Initial disposition of proceeds -- Small issuers -- Revenues and proceeds -- Nonpurpose investments -- Expenditures -- Loans of proceeds -- Refundings -- Substance versus form -- Yield and rebate computations -- Fitting the issue into the regulations.
ISBN
  • 159031798X
  • 9781590317983
LCCN
^^2002011574
OCLC
  • 85774406
  • SCSB-13352966
Owning Institutions
Harvard Library