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Complying With Arbitrage Requirements

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Tax Exempt & Government Entitites

Tax Exempt & Government Entitites

www.irs.gov

Complying with Arbitrage Requirements: A Guide for Issuers of Tax-Exempt Bonds. The IRS also provides more detailed information at . IRS.gov/bonds. See also More Information, at the end of this publication. 1. Background . State and local governments receive direct and indirect tax benefits under the IRC that lower

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