Comments on When Tax-Exempt Obligations are Treated as Retired (2019)

Comments sent to the Internal Revenue Service (IRS) and U.S. Department of Treasury’s Office of Tax Policy (OTP) with respect to Proposed Treasury Regulation Section 1.150-3 and proposed amendments to Treasury Regulation Section 1.1001-3 regarding the reissuance of tax-exempt obligations for purposes of Section 103 andSections 141 through 150 of the Internal Revenue Code (IRC)…