N-2019-39: Current Refundings for Certain Targeted State, Local, and Indian Tribal Government Bond Programs

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May 22, 2019

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Issue Number: N-2019-39

Inside This Issue

Notice 2019-39 provides guidance regarding the issuance of tax-exempt State and local bonds under § 103 of the Internal Revenue Code and tax-exempt Indian tribal government bonds under § 7871 in current refunding issues (as defined in § 1.150-1(d)(3)) to refund (directly or indirectly in a series of current refunding issues) original bonds issued in eligible targeted bond programs, as more particularly specified in section 3 of the Notice.

Notice 2019-39 will be in IRB IRB 2019-25, dated June 17, 2019.

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