D.C. Mun. Regs. tit. 10, r. 10-B5010
Current through Register Vol. 71, No. 36, September 6, 2024
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.
D.C. Mun. Regs. tit. 10, r. 10-B5010