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ABCs of Arbitrage: Tax Rules for Investment of Bond Proceeds by Municipalities - 2025 Edition - Vicky Tsilas
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Description
ABCs of Arbitrage: Tax Rules for Investment of Bond Proceeds by Municipalities 2025 Edition Vicky Tsilas ISBN 9781639056941
Tax-exempt bonds are the primary source of financing for much of the nation’s infrastructure. Interest on these bonds is exempt from federal income tax, provided the bonds meet certain federal requirements. However, bonds that qualify as arbitrage bonds may lose this tax-exempt status. This book provides a clear explanation of the complex federal tax rules governing tax-exempt bonds, including the restrictions on when and how much arbitrage income an issuer may earn and retain.
ABCs of Arbitrage: Tax Rules for Investment of Bond Proceeds by Municipalities 2025 Edition Vicky Tsilas ISBN 9781639056941, 978-1639056941 & 9781639056958
Authors
Vicky Tsilas
Kimberly Ciccone Betterton
Details
- ISBN
- 9781639056941
- Publisher
- American Bar Association
- Publication Date
- January 2026
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