ABCs of Arbitrage 2018

Tax Rules for Investment of Bond Proceeds by Municipalities: Tax Rules for Investment of Bond Proceeds by Municipalities

Vicky Tsilas, Kimberly Ciccone Betterton, Frederic L. Ballard (Autoren)

Buch | Softcover

424 Seiten

2019
American Bar Association (Verlag)
978-1-64105-062-3 (ISBN)

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The 2018 Edition of this best-seller is updated and expanded to help you master both the most basic and complicated aspects of the subject by translating the complex issues of arbitrage into concise, practical language. This book will help you gain a clearer understanding of the rules of arbitrage, the relevant IRS code sections and the regulations and technical terms used in this practice.

In addition, this book includes valuable appendices including arbitrage sections of the Internal Revenue Code, arbitrage regulations, and proposed regulations.

Vicky Tsilas is the Branch Chief of the Tax-Exempt Bond Branch in the Internal Revenue Service, Office of the Chief Counsel, Financial Institutions and Products Division. Prior to that she was a partner at Ballard Spahr LLP. She also was the subject matter expert in tax-exempt bonds in the Office of Tax Policy of the Department of Treasury during the Obama Administration. From 1997 to 1999, she was an attorney-advisor for the Honorable Laurence J. Whalen of the United State Tax Court. She is a graduate of Bryn Mawr College (BA), Fordham University Law School (JD), and Georgetown University Law School LLM (Taxation). Kimberly C. Betterton focuses on federal tax laws and regulations involving tax-exempt bonds and exempt organizations. Ms. Betterton works on numerous types of tax-favored transactions, including governmental, conduit 501(c)(3), exempt facility, single-family housing, small-issue manufacturing, QZABs, QECBs, QSCBs, and new CREBs. She advises clients regarding the original issuance of obligations, the many post-issuance compliance responsibilities, and IRS audits. Ms. Betterton is a graduate of University of Pennsylvania (BA) and William & Mary Law School (JD). Frederic L. Ballard, Jr., was a partner in the Washington, D.C., office of Ballard Spahr LLP that originated with the practice of a family relative in Philadelphia in the 1880s. Mr. Ballard’s law practice was primarily in the area of federal income tax exemption for interest on municipal bonds.

Erscheinungsdatum	22.03.2018
Verlagsort	Chicago
Sprache	englisch
Maße	178 x 254 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
ISBN-10	1-64105-062-4 / 1641050624
ISBN-13	978-1-64105-062-3 / 9781641050623
Zustand	Neuware