Tuesday - February 3, 2026
IRS Issues Revenue Ruling on Section 149 - Bonds Must Be Registered To Be Tax Exempt; Other Requirements
February 03, 2026
WASHINGTON, Feb. 3 -- The Internal Revenue Service issued the following revenue ruling (No. 2026-4) on Feb. 2, 2026, entitled "Section 149 - Bonds Must Be Registered To Be Tax Exempt; Other Requirements".

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ISSUE

Whether bonds issued by the Alaska Railroad Corporation (Railroad Corporation) to finance the construction, acquisition, and improvement of certain property are required to satisfy the rules in Sec.Sec. 141 through 147 of the Internal . . .

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