IRS Links:

Internal Revenue Service
IRS Training Materials

Industry Groups

Gvt. Finance Officers Assoc.
Natl. Assoc. of Bond Lawyers

 

• Resources

• Pinnacle Arbitrage Compliance Publications

• Gulf Coast GFOA handout on Arbitrage vs. Yield Restriction
• Yield Restriction Speech.pdf [252K]
• Basics of Arbitrage Compliance
• Basic of Arbitrage Compliance 2007.pdf [200K]
• Top 10 Arbitrage Rebate Compliance Problems
• Top 10 Compliance Problems.pdf [11K]



• Treasury Regulations Section 1.148 [Arbitrage]

• Acrobat version of 1993 regulations
• Treasury Regulations Section 1.148.pdf [804K]



• IRS Published Guidance

• IRS brochures – Govt, PAB, 501(c)(3)
• Tax Exempt Bonds - Filing Requirements.pdf [184K]
• Tax Exempt Bonds for 501(c)(3) Charitable Organizations - Compliance Guide.pdf [752K]
• Tax Exempt Governmental Bonds - Compliance Guide.pdf [900K]
• Tax Exempt Private Activity BOnds - Compliance Guide.pdf [3.3M]
• Records Retention – ACT Project
• ACT TEB record Retention Project.pdf [92K]
• Revenue Procedures
• 2005-40-Late filing of rebate payments
• Revenue Procedure 2005-40.pdf [316K]
• 1995-47-Procedures when the SLGS market is closed
• Revenue Procedure 1995-47.pdf [104K]
• Forms
• Form 8038-T [Arbitrage Rebate]
• IRS Form 8038-T Instructions.pdf [76K]
• IRS Form 8038-T.pdf [112K]
• Form 8038-R [Refund Requests]
• IRS Form 8038-R.pdf [108K]

 

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