Data / Federal rules / 2024-30267
Reissuance of State or Local Bonds
The Internal Revenue Service published this final rule in the Federal Register on December 30, 2024. It took effect on December 30, 2024.
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What the agency says
This document contains final regulations that address when tax-exempt bonds are treated as retired for certain Federal income tax purposes. The final regulations are necessary to unify and to clarify existing guidance on this subject. The final regulations affect State and local governments that issue tax-exempt bonds.
Key facts
- Document number
- 2024-30267
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- December 30, 2024
- Takes effect
- December 30, 2024
- Dates
- Effective date: These regulations are effective on December 30, 2024.
- Docket
- TD 10020
- Regulation ID (RIN)
- 1545-BI22
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 6
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in December 2024
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.