ARTICLE
9 March 2017

Introduction To Tax For Public Finance – Tax Presentation

O
Orrick

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Topics covered: Introduction to Tax for Public Finance, Tax-Exemption for State and Local Bonds, Inefficiency in Tax-Exempt Subsidy, Types of Tax-Exempt Bonds, Overview of Federal Income Tax Restrictions...
United States Tax

Topics covered:

  • Introduction to Tax for Public Finance
  • Tax-Exemption for State and Local Bonds
  • Inefficiency in Tax-Exempt Subsidy
  • Types of Tax-Exempt Bonds
  • Overview of Federal Income Tax Restrictions
  • Use of Proceeds and Financed Project Private Activity Restrictions
  • Privately Used Projects
  • Arbitrage and Rebate
  • Other Federal Income Tax Restrictions
  • Tax Definitions—New Money vs. Refunding
  • Tax Definitions—Issuer and "Issue"

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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