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 : American Bar Association, Section of State and Local Government Law, 2011.

Items in the Library & Off-site

Filter by

1 Item

Item details
Status	Format	Access	Call Number	Item Location
Request for On-site Use Request Scan How do I pick up this item and when will it be ready?	Text	Request in advance	KF6775 .B35 2011	Off-site

Holdings

Details

Description

xi, 414 p.; 26 cm.

Subject

Bibliography (note)

Includes bibliographical references and index (pages 245-248).

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 -- Process, procedure, and paperwork -- Appendixes: Arbitrage sections of the Internal Revenue Code of 1986 -- Arbitrage regulations -- Proposed regulations on the definition of refunding issues -- Proposed regulations on arbitrage.

LCCN

^^2010053509

OCLC

694080508
SCSB-9928048

Owning Institutions

Harvard Library