10-B DCMR 5010
5010. ARBITRAGE
Cite as D.C. Mun. Regs. tit. 10-B, § 5010
5010 ARBITRAGE
5010.1 The determination whether a bond is an "arbitrage bond" shall be made in accordance with the provisions of § 103(c) of the Internal Revenue Code and the applicable provisions of the Internal Revenue Regulations, as interpreted and applied by courts of law and in Internal Revenue Rulings.
SOURCE: Final Rulemaking published at 30 DCR 4905, 4924 (September 23, 1983).