§ 10-B5010

D.C. Mun. Regs. tit. 10-B, § 5010

Arbitrage

Published Sep 23, 198330 DCR 4905, 4924Authority and Source: Final Rulemaking published at 30 DCR 4905, 4924 (September 23, 1983).District of Columbia, Office of the Secretary

5010.1 The determination whether a bond is an 'arbitrage bond' shall be made in accordance with the provisions of § 103(c) of the Internal Revenue Code and the applicable provisions of the Internal Revenue Regulations, as interpreted and applied by courts of law and in Internal Revenue Rulings.

SOURCE: Final Rulemaking published at 30 DCR 4905, 4924 (September 23, 1983).