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  • Federal Taxation of Municipal Bonds, Third Edition

    Author : The Publishers Editorial Staff

    Publisher : National Association of Bond Lawyers

    Available Formats :
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      ISBN: 9780327183327

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      ISBN: 9780327183327

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      ISBN: 9780820572659

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    • Product Info

    Federal Taxation of Municipal Bonds, Third Edition

    The NABL Library of Publications brings you Federal Taxation of Municipal Bonds.

     

    Federal Taxation of Municipal Bonds remains the library of primary legal sources to have on your bookshelf. The set comes complete with 12 looseleaf volumes, CD-ROM, deskbook, and a web-based version. To ensure that you spend less time looking for the information you need, and more time using it, the Third Edition includes the FTMB Navigator - a companion guide containing a detailed Table of Contents, Tables of Authorities, Popular Names Table, and a topical Index of all author summaries contained in the multi-volume set.

     

    Prepared and updated throughout the year by a team of experts from the National Association of Bond Lawyers, this publication includes:

     

     

    ·         Complete texts of IRC Sections relating to municipal bonds, including miscellaneous provisions on marketability, reissuance, original issue discount, market discount, and IRS practice and procedure.

    ·         The full statutory history of every pertinent IRC Section, including year of enactment, 1954 Code version (if any), and copies of the complete text of every subsequent amendment.

    ·         Full legislative histories of all pertinent IRC Sections, including House, Senate, and Conference Reports, as well as General Explanations (the Blue Book).

    ·         Summaries of related primary law materials organized topically.

    ·         Complete text of all current Treasury Regulations applicable to municipal bonds, as well as proposed and withdrawn regulations. Also includes regulations governing state and local government series (SLGS) securities and preambles from current regulations.

    ·         Complete text of pertinent federal case law decisions involving municipal bonds and tax-exempt financing.

    ·         Complete text of all applicable IRS Revenue Rulings, Revenue Procedures, Treasury Notices, General Counsel Memoranda, and Technical Advice Memoranda.

    ·         Complete text of all pertinent IRS Private Letter Rulings and Field Service Advice (more than 2,600 documents).

    ·         Copies of all key IRS and Bureau of Public Debt forms.

     

    Sample Chapter Synopsis

    Each chapter provides comprehensive summaries for relevant sections of the Internal Revenue Code.

    CHAPTER 1 - SECTION 103 - INTEREST ON STATE & LOCAL BONDS

    1.01 INTERNAL REVENUE CODE

    [1] Text of Statute - § 103 Interest on State and Local Bonds

    [2] Statutory History

    [3] Effective Dates, Transition Rules and Noncodified Provisions

    [4] Cross-References

    [5] Prior Law - See 1954 Code in Volume 5

    [6] Legislative History

     

    1.02 OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]

     

    1.03 REGULATIONS

    § 1.103-1 Interest Upon Obligations of a State, Territory, Etc.

    § 1.103-2 Dividends from Shares and Stock of Federal Agencies or Instrumentalities.

    § 1.103-3 Interest Upon Notes Secured by Mortgages Executed to Federal Agencies or Instrumentalities.

    § 1.103-4 Interest Upon United States Obligations.

    § 1.103-5 Treasury Bond Exemption in the Case of Trusts or Partnerships.

    § 1.103-6 Interest Upon United States Obligations in the Case of Nonresident Aliens and Foreign Corporations, Not Engaged in Business in the United States.

     

    1.04 SUMMARIES

    [1] Qualification as a Political Subdivision

    [2] On Behalf of Issuers - 63-20

    [3] On Behalf of Issuers - 57-187

    [4] On Behalf of Issuers - Other

    [5] Nature of Obligation

    [6] Nature of Payments as Interest

    [7] Ownership of Bonds

     

    To learn more about other NABL products, please visit www.lexisnexis.com/nabl

     

     

    Pub Number: 22500

    VOLUME 1

    Chapter 1 Section 103 - Interest on State and Local Bonds
    Chapter 2 Section 141 - Private Activity Bonds; Qualified Bonds
    Chapter 3 Section 142 - Exempt Facility Bonds

    VOLUME 2

    Chapter 4 Section 143 - Mortgage Revenue Bonds: Qualified Mortgage Bonds and Qualified Veterans' Mortgage Bonds
    Chapter 5 Section 144(a) - Qualified Small Issue Bonds
    Chapter 6 Section 144(b) - Qualified Student Loan Bonds
    Chapter 7 Section 1449(c) - Qualified Redevelopment Bonds
    Chapter 8 Section 145 - Qualified 501(c)(3) Bonds
    Chapter 9 Section 146 - Volume Cap
    Chapter 10 Section 147 - Other Requirements Applicable to Certain Private Activity Bonds

    VOLUME 3

    Chapter 11 Section 148 - Arbitrage
    Chapter 12 Section 149 - Bonds Must be Registered to Be Tax Exempt; Other Requirements
    Chapter 13 Section 150 - Definitions and Special Rules
    Chapter 14 - Tax Credit Bonds and Direct Pay Bonds
    Chapter 15 - Other Miscellaneous Bonds

    VOLUME 4

    Chapter 16 - Section 7871 - Indian Tribal Governments Treated as States for Certain Purposes
    Chapter 17 - Reissuance
    Chapter 18 - Original Issue Discount
    Chapter 19 - Section 1275(d) - Contingent Payment Obligations
    Chapter 20 - Section 1275(d) - Variable Rate Obligations
    Chapter 21 - Original Issue Premium
    Chapter 22 - Market Discount
    Chapter 23 - Section 1286 - Tax Treatment of Stripped Bonds
    Chapter 24 - Provisions Affecting Marketability of Bonds
    Chapter 25 - IRS Practice and Procedure

    VOLUME 5

    1954 Code
    Legislative History

    VOLUME 6

    Legislative History (Continued)
    SLGS Regulations
    Treasury Forms

    VOLUME 7

    Cases

    VOLUME 8

    Treasury Decisions
    Revenue Rulings

    VOLUME 9

    Revenue Procedures

    VOLUME 10

    Revenue Procedures (Continued)
    Revenue Notices
    IRS Announcements

    VOLUME 11

    Generic Legal Advice Memoranda
    General Counsel Memoranda

    VOLUME 12

    Withdrawn Regulations
    Proposed Regulations
    The National Association of Bond Lawyers exists to educate its members and others in the law relating to state and municipal bonds and other obligations, providing a forum for the exchange of ideas as to law and practice, improving the state of the art in the field, providing advice and comment at the federal, state and local levels with respect to legislation, regulations, rulings and other actions and providing advice and comment with regard to state and municipal obligations in proceedings before courts and administrative bodies through briefs and memoranda as a friend of the court or agency.
    Federal Taxation of Municipal Bonds has earned its place as the gold standard for municipal bond research. The Third Edition twelve volume set contains the complete text of all relevant IRC sections, including full statutory and legislative histories, as well as the full text of all applicable regulations, proposed and withdrawn regulations, regulations governing state and local government series (SLGS), federal case law decisions, Revenue Rulings, Revenue Procedures, Treasury Notices, General Counsel Memoranda, and IRS and Bureau of Public Debt forms. The set is updated three times a year and includes:

    -Twelve Volume Looseleaf Set

    -CD-ROM & Website gives you electronic access to all the information in the looseleaf set, plus the full text of all cited Private Letter Rulings and Technical Advice Memoranda, and more.

    -Deskbook gathers a selection of the most commonly used IRC sections and materials into one portable, softbound book.

    -Navigator acts like a TOC and index to guide you to the information you need.
  • Federal Taxation of Municipal Bonds Deskbook - November 2014 Edition

    Author : The Publishers Editorial Staff

    Publisher : National Association of Bond Lawyers

    Available Formats :
    • Format: 1 Volume, Softbound, Print Book
      ISBN: 9781632814777

      $208 {"prodid": "41795", "pubstatus" : "132", "sku" : "SKU41795"}
    • Format: Electronic book: epub
      ISBN: 9781632819017

      $208 {"prodid": "41795", "pubstatus" : "132", "sku" : "sku-us-ebook-22520-epub"}
    • Format: Electronic book: mobi
      ISBN: 9781632819017

      $208 {"prodid": "41795", "pubstatus" : "132", "sku" : "sku-us-ebook-22520-mobi"}
    • Full Description
    • Table of Contents
    • Author/Contributor

    Federal Taxation of Municipal Bonds Deskbook - November 2014 Edition
    The newest edition of Federal Taxation of Municipal Bonds Deskbook from the National Association of Bond Lawyers gathers a selection of the most commonly used IRC sections and applicable regulations dealing with municipal finance, as well as the most relevant statutory and legislative history cites for each section, SLGS regulations, and important revenue procedures. Organized by code section for easy reference, this convenient Deskbook is the portable solution for bond and tax attorneys, issuers, underwriters, and financial advisors who need fast access and definitive answers.

    The November 2014 Edition has been updated to include:

    •  Proposed Regulations (REG 148659-07, REG 148812-11) amending the IRC Section 141 and IRC Section 148 regulations.
    •  Final Regulations, T.D. 9637, make permanent the changes to Treasury Regulation Sections 1.150-1, 1.171-1, and 1.1001-3.
    •  Final Regulations, T.D. 9639, make permanent the changes to Treasury Regulation Sections 1.1001-4.
    •  Final Regulations, T.D. 9653, make permanent the changes to Treasury Regulations Sections 1.171-2, 1.171-3.


    Trust the NABL and LexisNexis for complete and accurate coverage of municipal bond issues. Turn to this handy Deskbook when you need to find answers to your most common issues, or purchase it as part of the complete Federal Taxation of Municipal Bonds, Third Edition set.

    To learn more about other NABL products, please click here


    The eBook versions of this title feature links to Lexis Advance for further legal research options.
    SUMMARY TABLE OF CONTENTS

    CHAPTER 1. SECTION 103--INTEREST ON STATE AND LOCAL BONDS
    CHAPTER 2. SECTION 141--PRIVATE ACTIVITY BONDS; QUALIFIED BONDS
    CHAPTER 3. SECTION 142--EXEMPT FACILITY BONDS
    CHAPTER 4. SECTION 143--MORTGAGE REVENUE BONDS: QUALIFIED MORTGAGE BONDS AND QUALIFIED VETERANS' MORTGAGE BONDS
    CHAPTER 5. SECTION 144(a)--QUALIFIED SMALL ISSUE BONDS
    CHAPTER 6. SECTION 144(b)--QUALIFIED STUDENT LOAN BONDS
    CHAPTER 7. SECTION 144(c)--QUALIFIED REDEVELOPMENT BONDS
    CHAPTER 8. SECTION 145--QUALIFIED 501(c)(3) BONDS
    CHAPTER 9. SECTION 146--VOLUME CAP
    CHAPTER 10. SECTION 147--OTHER REQUIREMENTS APPLICABLE TO CERTAIN PRIVATE ACTIVITY BONDS
    CHAPTER 11. SECTION 148--ARBITRAGE
    CHAPTER 12. SECTION 149--BONDS MUST BE REGISTERED TO BE TAX EXEMPT; OTHER REQUIREMENTS
    CHAPTER 13. SECTION 150--DEFINITIONS AND SPECIAL RULES
    CHAPTER 14. TAX CREDIT BONDS AND DIRECT PAY BONDS
    CHAPTER 15. OTHER MISCELLANEOUS BONDS
    CHAPTER 16. SECTION 7871--INDIAN TRIBAL GOVERNMENTS TREATED AS STATES FOR CERTAIN PURPOSES
    CHAPTER 17. REISSUANCE
    CHAPTER 18. ORIGINAL ISSUE DISCOUNT
    CHAPTER 19. SECTION 1275(d)--CONTINGENT PAYMENT OBLIGATIONS
    CHAPTER 20. SECTION 1275(d)--VARIABLE RATE OBLIGATIONS
    CHAPTER 21. ORIGINAL ISSUE PREMIUM
    CHAPTER 22. MARKET DISCOUNT
    CHAPTER 23. SECTION 1286--TAX TREATMENT OF STRIPPED BONDS
    CHAPTER 24. PROVISIONS AFFECTING MARKETABILITY OF BONDS
    CHAPTER 25. IRS PRACTICE AND PROCEDURE
    1986 EFFECTIVE DATES AND TRANSITION RULES
    SLGS REGULATIONS
    REVENUE RULINGS
    REVENUE PROCEDURES
    REVENUE NOTICES
    The National Association of Bond Lawyers exists to educate its members and others in the law relating to state and municipal bonds and other obligations, providing a forum for the exchange of ideas as to law and practice, improving the state of the art in the field, providing advice and comment at the federal, state and local levels with respect to legislation, regulations, rulings and other actions and providing advice and comment with regard to state and municipal obligations in proceedings before courts and administrative bodies through briefs and memoranda as a friend of the court or agency.
  • Federal Securities Laws of Municipal Bonds Deskbook, Sixth Edition

    Author : National Association of Bond Lawyers, 2009 Editorial Board

    Publisher : National Association of Bond Lawyers

    Available Formats :
    • Format: epub, Book + eBook
      ISBN: 9781632810649

      $127 {"prodid": "prod-us-bundle-22495-epub", "pubstatus" : "132", "sku" : "sku-us-bundle-22495-epub"}
    • Format: mobi, Book + eBook
      ISBN: 9781632810649

      $127 {"prodid": "prod-us-bundle-22495-epub", "pubstatus" : "132", "sku" : "sku-us-bundle-22495-mobi"}
    • Format: Electronic book: epub
      ISBN: 9781632810656

      $47 {"prodid": "prod-us-bundle-22495-epub", "pubstatus" : "132", "sku" : "sku-us-ebook-22495-epub"}
    • Format: Electronic book: mobi
      ISBN: 9781632810656

      $47 {"prodid": "prod-us-bundle-22495-epub", "pubstatus" : "132", "sku" : "sku-us-ebook-22495-mobi"}
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    Federal Securities Laws of Municipal Bonds Deskbook, Sixth Edition
    The NABL Library of Publications brings you Federal Securities Laws of Municipal Bonds Deskbook.

    Federal Securities Laws of Municipal Bonds Deskbook is an essential guide for all bond lawyers, regulatory staff, in-house counsel for investment banking firms and banks, state and local government attorneys, and other securities professionals. Prepared by experts from the National Association of Bond Lawyers, this comprehensive publication delivers all key materials relating to the federal securities laws of municipal bonds in a portable deskbook and companion eBook with expanded content.

    The publication contains key sections of the Securities Act of 1933, Securities Exchange Act of 1934, and the Investment Company Act of 1940, as well as select SEC cease-and-desist orders, interpretive and no-action letters, and summaries of important SEC enforcement actions and reports.

    The Fifth Edition includes key sections of the Dodd-Frank Wall Street Reform and Consumer Protection Act, Rule 15c2-12, relevant MSRB notices, and SEC and MSRB notices related to EMMA.

    To learn more about other NABL products, please visit www.lexisnexis.com/nabl.

    This eBook features links to Lexis Advance for further legal research options.

    CHAPTER 1 FEDERAL SECURITIES LAWS--33 ACT (SECURITIES ACT OF 1933)
    § 1.01 Section 2(a)(1) (Definition of "Security") [15 USCS § 77b]
    § 1.02 Section 3(a)(2) and Section 3(a)(4) (Municipal Security Exemption; Exemption for Security Issued or Guaranteed by a Bank; Other Exemptions) [15 USCS § 77c]
    § 1.03 Section 4(1) (Transactional Exemption From Registration for Sales by Non-Issuer, Non-Underwriter) [15 USCS § 77d]
    § 1.04 Section 4(2) (Private Placement) [15 USCS § 77d]
    § 1.05 Section 5 (Registration) [15 USCS § 77e]
    § 1.06 Section 11 (Registration Statement Liability) [15 USCS § 77k]
    § 1.07 Section 12 (Prospectus Liability) [15 USCS § 77l]
    § 1.08 Section 17 (Antifraud Provisions) [15 USCS § 77q]
    § 1.09 SEC Rel. No. 33-8185 (Implementation of Standards of Professional Conduct for Attorneys) (Jan. 29, 2003)

    CHAPTER 2 FEDERAL SECURITIES LAWS--34 ACT (SECURITIES EXCHANGE ACT OF 1934)
    § 2.01 Section 3(a) (Selected definitions) [15 USCS § 78c]
    § 2.02 Section 10 (Manipulative and Deceptive Devices) [15 USCS § 78j]
    § 2.03 Section 15B (Municipal Securities) [15 USCS § 78o-4]
    § 2.04 Section 15C (Government Securities Brokers and Dealers) [15 USCS § 78o-5]
    § 2.05 Rule 15c2-12 [17 CFR § 240.15c2-12]
    § 2.06 Section 15G (Credit Risk Retention) [15 USCS § 78o-11]

    CHAPTER 3 FEDERAL SECURITIES LAWS--40 ACT (INVESTMENT COMPANY ACT OF 1940)
    § 3.01 Section 3(c)(1) (Private Placement Exemption) [15 USCS § 80a-3]
    § 3.02 Rule 2a-7 [17 CFR § 270.2a-7]
    § 3.03 Rule 3a-7 [17 CFR § 270.3a-7]

    CHAPTER 4 FEDERAL SECURITIES LAWS--OTHER LAWS
    § 4.01 Section 619 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Prohibitions on Proprietary Trading and Certain Relationships with Hedge Funds and Private Equity Funds) [12 USCS § 1851]
    § 4.02 Section 976 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Government Accountability Office Study of Increased Disclosure to Investors)
    § 4.03 Section 977 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Government Accountability Office Study on the Municipal Securities Markets)
    § 4.04 Section 978 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Funding for Governmental Accounting Standards Board)
    § 4.05 Section 979 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Commission Office of Municipal Securities)

    CHAPTER 5 MUNICIPAL SECURITIES RULEMAKING BOARD RULES AND NOTICES
    § 5.01 MSRB Rules
    § 5.02 MSRB Notices

    CHAPTER 6 SEC ENFORCEMENT ACTIONS
    § 6.01 Orange County, CA (Jan. 24, 1996)
    § 6.02 Maricopa County, AZ (Sept. 30, 1996)
    § 6.03 City of Syracuse, NY (Sept. 30, 1997)
    § 6.04 Allegheny Health, Education, and Research Foundation (AHERF) (June 30, 2000)
    § 6.05 City of Miami, FL (June 22, 2001)
    § 6.06 Massachusetts Turnpike Authority and James J. Kerasiotes (July 31, 2003)
    § 6.07 Neshannock Township School District (Apr. 22, 2004)
    § 6.08 In re: Matter of Weiss (Apr. 22, 2004)
    § 6.09 Dauphin County General Authority (Apr. 26, 2004)
    § 6.10 Public Finance Consultants, Inc. (Apr. 26, 2004)
    § 6.11 Mount Sinai Medical Center of Florida, Inc., M. Brooks Turkel and Harvey W. Smith (June 7, 2005)
    § 6.12 Utah Educational Savings Plan Trust (Aug. 4, 2005)
    § 6.13 Bear, Stearns & Co., Inc., et al. -- Auction Rate Securities (May 31, 2006)
    § 6.14 Dolphin and Bradbury (July 13, 2006)
    § 6.15 City of San Diego, Calif. (Nov. 14, 2006)
    § 6.16 MBIA Inc. (Jan. 29, 2007)
    § 6.17 In re: Snell and Le Croy (May 3, 2007)
    § 6.18 United States of America v. Larry P. Langford, William B. Blount, and Albert W. LaPierre (Dec. 5, 2008) § 6.19 State of New Jersey (Aug. 10, 2010)
    § 6.20 City of South Miami, Florida (May 22, 2013)
    § 6.21 The Greater Wenatchee Regional Events Center Public Facilities District (Nov. 5, 2013)
    § 6.22 State of Illinois (March 11, 2013)
    § 6.23 West Clark Community Schools (July 29, 2013)
    § 6.24 Public Health Trust of Miami-Dade County, Florida (Sept. 13, 2013)
    § 6.25 The City of Harrisburg, Pennsylvania (May 6, 2013)

    CHAPTER 7 KEY SEC REPORTS
    § 7.01 SEC Final Report on the City of New York (1979)
    § 7.02 SEC Report on Municipal Securities Market Regulation (Sept. 22, 1988)
    § 7.03 Proposed Rule Concerning Municipal Securities Disclosure (Sept. 22, 1988)
    § 7.04 SEC Staff Report Summary (Sept. 1993)
    § 7.05 Orange County Report (Jan. 24, 1996)
    § 7.06 SEC Report on the Municipal Securities Market (July 31, 2012)

    CHAPTER 8 SEC GUIDANCE ON ELECTRONIC DISSEMINATION AND DISCLOSURE
    § 8.01 SEC Rel. No. 33-7856, 34-42728 (Apr. 28, 2000)
    § 8.02 SEC Rel. Nos. 33-8591, 34-52056 (July 19, 2005) -- Part VI, Prospectus Delivery Forms ("Access Equals Delivery")
    § 8.03 SEC Rel. No. 34-58288 (August 1, 2008) -- Commission Guidance on the Use of Company Websites

    CHAPTER 9 TREATISES AND OTHER SECONDARY RESOURCES ON MUNICIPAL SECURITIES
    § 9.01 2012 Fundamentals of Municipal Bond Law Blue Book
    § 9.02 Amdursky and Gillette's Municipal Debt Finance Law: Theory and Practice
    § 9.03 Disclosure Roles of Counsel in State and Local Government Securities Offerings
    § 9.04 Coffee and Seligman's Securities Regulation: Cases and Materials
    § 9.05 Feldstein and Fabozzi's Handbook of Municipal Bonds
    § 9.06 Fippinger's Securities Laws of Public Finance
    § 9.07 Hazen's Law of Securities Regulation
    § 9.08 Lips' Healthcare Capital Finance: In Good and Challenging Times
    § 9.09 Missal and Phillips' Securities Enforcement Manual
    § 9.10 NABL's Function and Professional Responsibilities of Bond Counsel
    § 9.11 O'Hara's Fundamentals of Municipal Bonds
    § 9.12 Pope's Making Good Disclosure

    CHAPTER 10 INTERNET RESOURCES ON MUNICIPAL SECURITIES
    § 10.01 Council of Development Finance Agencies (CDFA)
    § 10.02 DAC
    § 10.03 Electronic Municipal Market Access (EMMA)
    § 10.04 Governmental Accounting Standards Board (GASB)
    § 10.05 Government Finance Officers Association (GFOA)
    § 10.06 Investing in Bonds
    § 10.07 Internal Revenue Service (IRS)
    § 10.08 Municipal Securities Rulemaking Board (MRSB)
    § 10.09 MuniNet Guide
    § 10.10 National Association of Bond Lawyers (NABL)
    § 10.11 National Association of Local Housing Finance Agencies (NALHFA)
    § 10.12 National Association of State Auditors, Comptrollers and Treasurers (NASACT)
    § 10.13 National Council of State Housing Agencies (NCSHA)
    § 10.14 National Federation of Municipal Analysts (NFMA)
    § 10.15 Securities and Exchange Commission (SEC)
    § 10.16 Securities and Exchange Commission Historical Society
    § 10.17 Securities Industry and Financial Markets Association (SIFMA)

    CHAPTER 11 DISCLOSURE RESOURCES FOR PRIMARY OFFERINGS AND CONTINUING DISCLOSURE
    § 11.01 How to Use Disclosure Resources
    § 11.02 SEC Resources
    § 11.03 NABL Resources
    § 11.04 GFOA Resources
    § 11.05 NFMA Resources
    § 11.06 Other Resources
  • Federal Taxation of Municipal Bonds Website

    Author : National Association of Bond Lawyers

    Publisher : National Association of Bond Lawyers

    Available Formats :
    • Format: ,
      ISBN: 9781632812872

      $1290 {"prodid": "prod20800759", "pubstatus" : "132", "sku" : "sku9791711"}
    • Full Description
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    • Author/Contributor

    Federal Taxation of Municipal Bonds Website

    LexisNexis and the National Association of Bond Lawyers (NABL) have worked to produce and maintain the most comprehensive, on-line source for the research of tax issues relating to tax-exempt obligations. The Municipal Bonds Website contains all the primary legal materials and authored summaries, prepared by experts from the National Association of Bond Lawyers, necessary for a municipal bonds practitioner. The website makes research easy and convenient by offering features such as searching and browsing functions, embedded cross-links, bookmarking capability, a new notes window, and exporting options to Word, PDF or E-mail format.

    Updated throughout the year by a team of experts from the National Association of Bond Lawyers, the website includes:

    •  Complete texts of IRC Sections relating to municipal bonds, including miscellaneous provisions on marketability, reissuance, original issue discount, market discount, and IRS practice and procedure.
    •  The full statutory history of every pertinent IRC Section, including year of enactment, 1954 Code version (if any), and copies of the complete text of every subsequent amendment.
    •  Full legislative histories of all pertinent IRC Sections, including House, Senate, and Conference Reports, as well as General Explanations (the Blue Book).
    •  Summaries of related primary law materials organized topically.
    •  Complete text of all current Treasury Regulations applicable to municipal bonds, as well as proposed and withdrawn regulations. Also includes regulations governing state and local government series (SLGS) securities and preambles from current regulations.
    •  Complete text of pertinent federal case law decisions involving municipal bonds and tax-exempt financing.
    •  Complete text of all applicable IRS Revenue Rulings, Revenue Procedures, Treasury Notices, General Counsel Memoranda, and Technical Advice Memoranda.
    •  Complete text of all pertinent IRS Private Letter Rulings and Field Service Advice (more than 2,600 documents).
    •  Copies of all key IRS and Bureau of Public Debt forms.

    A firm may purchase additional licenses at a reduced price. For more information please contact Customer Support at (800) 833-9844 or at customer.support@lexisnexis.com.

    VOLUME 1
    Chapter 1 Section 103 - Interest on State and Local Bonds
    Chapter 2 Section 141 - Private Activity Bonds; Qualified Bonds
    Chapter 3 Section 142 - Exempt Facility Bonds

    VOLUME 2
    Chapter 4 Section 143 - Mortgage Revenue Bonds: Qualified Mortgage Bonds and Qualified Veterans' Mortgage Bonds
    Chapter 5 Section 144(a) - Qualified Small Issue Bonds
    Chapter 6 Section 144(b) - Qualified Student Loan Bonds
    Chapter 7 Section 1449(c) - Qualified Redevelopment Bonds
    Chapter 8 Section 145 - Qualified 501(c)(3) Bonds
    Chapter 9 Section 146 - Volume Cap
    Chapter 10 Section 147 - Other Requirements Applicable to Certain Private Activity Bonds

    VOLUME 3
    Chapter 11 Section 148 - Arbitrage
    Chapter 12 Section 149 - Bonds Must be Registered to Be Tax Exempt; Other Requirements
    Chapter 13 Section 150 - Definitions and Special Rules
    Chapter 14 - Tax Credit Bonds and Direct Pay Bonds
    Chapter 15 - Other Miscellaneous Bonds

    VOLUME 4
    Chapter 16 - Section 7871 - Indian Tribal Governments Treated as States for Certain Purposes
    Chapter 17 - Reissuance
    Chapter 18 - Original Issue Discount
    Chapter 19 - Section 1275(d) - Contingent Payment Obligations
    Chapter 20 - Section 1275(d) - Variable Rate Obligations
    Chapter 21 - Original Issue Premium
    Chapter 22 - Market Discount
    Chapter 23 - Section 1286 - Tax Treatment of Stripped Bonds
    Chapter 24 - Provisions Affecting Marketability of Bonds
    Chapter 25 - IRS Practice and Procedure

    VOLUME 5
    1954 Code
    Legislative History

    VOLUME 6
    Legislative History (Continued)
    SLGS Regulations
    Treasury Forms

    VOLUME 7
    Cases

    VOLUME 8
    Treasury Decisions
    Revenue Rulings

    VOLUME 9
    Revenue Procedures

    VOLUME 10
    Revenue Procedures (Continued)
    Revenue Notices
    IRS Announcements

    VOLUME 11
    Generic Legal Advice Memoranda
    General Counsel Memoranda

    VOLUME 12
    Withdrawn Regulations
    Proposed Regulations
    The National Association of Bond Lawyers exists to educate its members and others in the law relating to state and municipal bonds and other obligations, providing a forum for the exchange of ideas as to law and practice, improving the state of the art in the field, providing advice and comment at the federal, state and local levels with respect to legislation, regulations, rulings and other actions and providing advice and comment with regard to state and municipal obligations in proceedings before courts and administrative bodies through briefs and memoranda as a friend of the court or agency.
  • Federal Taxation of Municipal Bonds NAVIGATOR 2014 Edition

    Author : National Association of Bond Lawyers;

    Publisher : National Association of Bond Lawyers

    Available Formats :
    • Format: Electronic book: epub
      ISBN: 9780769895468

      $33 {"prodid": "prod-US-BS-9781422462522", "pubstatus" : "132", "sku" : "sku-us-ebook-22500-NAV-epub"}
    • Format: Electronic book: mobi
      ISBN: 9780769895468

      $33 {"prodid": "prod-US-BS-9781422462522", "pubstatus" : "132", "sku" : "sku-us-ebook-22500-NAV-mobi"}
    • Format: , Print Book
      ISBN: 9781632813077

      $33 {"prodid": "prod-US-BS-9781422462522", "pubstatus" : "132", "sku" : "SKU-US-BS-9781422462522"}
    • Full Description
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    • Author/Contributor

    Federal Taxation of Municipal Bonds NAVIGATOR 2014 Edition
    The Federal Taxation of Municipal Bonds Navigator is the companion guide to the Federal Taxation of Municipal Bonds, Third Edition, a 12-volume set, containing detailed Table of Contents of the 12 Volumes, Index of Author Summaries, Tables of Authorities, and a Popular Names Table. The Navigator may be purchased separately, or as part of the complete Federal Taxation of Municipal Bonds, Third Edition set.

    The November 2014 Navigator includes:

    •  All new Treasury Decisions, Revenue Rulings, Revenue Procedures, IRS Notices, Private Letter Rulings and General Legal Advice Memoranda.
    •  Newly updated Internal Revenue Service forms.

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    TABLE OF CONTENTS

    SYNOPSES OF THIRD EDITION CONTENTS BY VOLUME


    Volume 1. Current Code, Regulations, and Summaries
    Chapter 1. Section 103--Interest on State and Local Bonds
    Chapter 2. Section 141--Private Activity Bonds, Qualified Bonds
    Chapter 3. Section 142--Exempt Facility Bonds

    Volume 2. Current Code, Regulations, and Summaries
    Chapter 4. Section 143--Mortgage Revenue Bonds: Qualified Mortgage Bonds and Qualified Veterans' Mortgage Bonds
    Chapter 5. Section 144(a)--Qualified Small Issue Bonds
    Chapter 6. Section 144(b)--Qualified Student Loan Bonds
    Chapter 7. Section 144(c)--Qualified Redevelopment Bonds
    Chapter 8. Section 145--Qualified 501(c)(3) Bonds
    Chapter 9. Section 146--Volume Cap
    Chapter 10. Section 147--Other Requirements Applicable to Certain Private Activity Bonds

    Volume 3. Current Code, Regulations, and Summaries
    Chapter 11. Section 148--Arbitrage
    Chapter 12. Section 149--Bonds Must Be Registered to Be Tax Exempt; Other Requirements
    Chapter 13. Section 150--Definitions and Special Rules
    Chapter 14. Tax Credit Bonds and Direct Pay Bonds
    Chapter 15. Other Miscellaneous Bonds

    Volume 4. Current Code, Regulations, and Summaries
    Chapter 16. Section 7871--Indian Tribal Governments Treated as States for Certain Purposes
    Chapter 17. Reissuance
    Chapter 18. Original Issue Discount
    Chapter 19. Section 1275(d)--Contingent Payment Obligations
    Chapter 20. Section 1275(d)--Variable Rate Obligations
    Chapter 21. Original Issue Premium
    Chapter 22. Market Discount
    Chapter 23. Section 1286--Tax Treatment of Stripped Bonds
    Chapter 24. Provisions Affecting Marketability of Bonds
    Chapter 25. IRS Practice and Procedure

    Volume 5. 1954 Code; Legislative History
    1954 Code: Selected Provisions of Title 26, United States Code
    Legislative History

    Volume 6. Legislative History (continued); SLGS Regulations; Treasury Forms
    Legislative History (continued)
    SLGS Regulations
    Department of the Treasury Forms

    Volume 7. Cases
    Cases

    Volume 8. Treasury Decisions; Revenue Rulings
    Treasury Decisions--Preambles
    Revenue Rulings

    Volume 9. Revenue Procedures
    Revenue Procedures

    Volume 10. Revenue Procedures (continued); Revenue Notices; IRS Announcements
    Revenue Procedures (continued)
    Revenue Notices
    IRS Announcements

    Volume 11. Generic Legal Advice Memoranda; General Counsel Memoranda
    Generic Legal Advice Memoranda
    General Counsel Memoranda

    Volume 12. Withdrawn Regulations; Proposed Regulations
    Withdrawn Regulations
    Proposed Regulations

    SUMMARIES INDEX

    TABLES OF AUTHORITIES


    United States Code
    Code of Federal Regulations
    Treasury Decisions
    Revenue Rulings
    Revenue Procedures
    Revenue Notices
    IRS Announcements
    Releases
    Internal Revenue Manual Supplement
    General Counsel Memoranda
    Technical Advice Memoranda
    Private Letter Rulings
    Older Private Rulings
    Field Service Advices
    Chief Counsel Advice Memoranda
    Generic Legal Advice Memoranda

    POPULAR NAMES TABLE
    The National Association of Bond Lawyers exists to educate its members and others in the law relating to state and municipal bonds and other obligations, providing a forum for the exchange of ideas as to law and practice, improving the state of the art in the field, providing advice and comment at the federal, state and local levels with respect to legislation, regulations, rulings and other actions and providing advice and comment with regard to state and municipal obligations in proceedings before courts and administrative bodies through briefs and memoranda as a friend of the court or agency.

Contact a Representative

 800.533.1637

The National Association of Bond Lawyers exists to educate its members and others in the law relating to state and municipal bonds and other obligations, providing a forum for the exchange of ideas as to law and practice, improving the state of the art in the field, providing advice and comment at that federal, state and local levels with respect to legislation, regulations, rulings and other actions and providing advice and comment with regard to state and municipal obligations in proceedings before courts and administrative bodies through briefs and memoranda as a friend of the court or agency. For information on membership contact NABL at (202) 503-3300 or visit the Associations website at www.nabl.org.

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