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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997 |
§ 1.148-3A - General arbitrage rebate rules.
Latest version.
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§ 1.148-3A General arbitrage rebate rules.
(a) through (h) (2) [Reserved]. For guidance see § 1.148-3.
(h) (3) Waivers of the penalty. For purposes of § 1.148-3(h)(3), willful neglect does not include a failure that is attributable solely to the permissible retroactive selection of a short first bond year if the rebate amount that the issuer failed to pay is paid within 60 days of the selection of that bond year.
[T.D. 8538, 59 FR 24042, May 10, 1994. Redesignated by T.D. 8718, 62 FR 25507, May 9, 1997]