| 释义 |
Form 8038-R Form 8038-RA form that the issuer of a tax-exempt bond files with the IRS to request the refund of an overpayment of arbitrage profits from the investment of bond proceeds that the issuer had agreed to rebate to the U.S. Treasury. These rebates to the Treasury are necessary in order for state and local bonds to be tax-exempt. See also: Form 8038-T. |