dockets: IRS-2026-0331

Regulatory dockets from Regulations.gov — containers for related documents and comments in a rulemaking proceeding.

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id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2026-0331 IRS Guidance on Tax-Exempt Refunding Bonds (REG-117298-21) Rulemaking 2026-06-30T15:29:01Z 0b000064b920e834 1545-BQ20 The proposed regulations would update certain arbitrage rules and definitions applicable to tax-exempt and other tax-advantaged bonds. The proposed updates would clarify the time and manner for requesting refunds of overpayment of rebate, the special transition rule for transferred proceeds, the limitation on allocations to expenditures, and the address for filing defeasance notices.     ["password"]       CC:FIP {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["password"], "modifyDate": "2026-06-30T15:29:01Z", "dkAbstract": "The proposed regulations would update certain arbitrage rules and definitions applicable to tax-exempt and other tax-advantaged bonds. The proposed updates would clarify the time and manner for requesting refunds of overpayment of rebate, the special transition rule for transferred proceeds, the limitation on allocations to expenditures, and the address for filing defeasance notices.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Guidance on Tax-Exempt Refunding Bonds (REG-117298-21)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ20", "organization": "CC:FIP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b920e834"} single_get

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