Code (Internal Revenue)
The Internal Revenue Code of 1986, as amended and in effect on the date of issuance of the bonds.
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Tax Cuts and Jobs Act (TCJA) of 2017
Congress passed the Tax Cuts and Jobs Act (TCJA) in 2017. The large tax bill passed under reconciliation rules made major changes to the Internal Revenue Code (IRC), including the elimination of tax-exempt Advance Refunding Bonds.
See Also
Advance Refunding
A type of refunding transaction in which the refunding bonds are issued more than 90 days before the redemption or final maturity, whichever is earlier, of the refunded bonds.
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Hundreds of Terms and Concepts
Facsimile Signature
A copy of an authorized officer’s signature which is reproduced on the bonds or in the offering document.