ABCs of Arbitrage: Tax Rules for Investment of Bond Proceeds by Municipalities (ABA)

Index

• Dedication
• About the Authors
• Chapter 1 Introduction to Arbitrage
• Chapter 2 Initial Disposition of Proceeds
• Chapter 3 Small Issuers
• Chapter 4 Revenues and Proceeds
• Chapter 5 Nonpurpose Investments
• Chapter 6 Expenditures
• Chapter 7 Loans of Proceeds
• Chapter 8 Refundings
• Chapter 9 Substance Versus Form
• Chapter 10 Yield and Rebate Computations
• Chapter 11 Process, Procedure, and Paperwork
• Arbitrage Sections of the Internal Revenue Code of 1986
• Arbitrage Regulations
• 2002 Proposed Regulations on Definition of Refunding