bond-basics

New Issue

Bonds offered to the public for the first time and often called the “initial offering.”

Preparing Bonds

Learn about over various terms and concepts that may arise while preparing a bond issue.

How to Prepare Bonds
Hudson Yards Rail Yards

Start with the Bond Basics

Hundreds of Terms and Concepts

Reissuance

The deemed new issuance of outstanding tax-exempt bonds for federal tax purposes under Section 1001 of the Code and Treasury Regulations Section 1.1001-3 as a result of certain changes to the terms of the tax-exempt bonds after original issuance of such tax-exempt bonds.

Other Terms
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