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26 CFR § 1.148-2 - General arbitrage yield restriction rules.
The net sale proceeds and investment proceeds of an issue reasonably expected to be allocated to expenditures for capital projects qualify for a temporary ...
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FairTax - Wikipedia
FairTax was a single rate tax proposal in 2005, 2008 and 2009 in the United States that ... "tax arbitrage" by sharing some of the illicit tax savings with the final ...
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26 U.S.C. 148 - Arbitrage - Content Details - GovInfo
Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income
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