Table of contents.

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Tax Exemption Requirements for State and Local Bonds
  8. Table of contents.

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§ 1.145-0 Table of contents.

This section lists the captioned paragraphs contained in §§ 1.145-1 and 1.145-2.

§ 1.145-1 Qualified 501(c)(3) bonds.

(a) Overview.

(b) Scope.

(c) Effective dates.

§ 1.145-2 Application of private activity bond regulations.

(a) In general.

(b) Modification of private business tests.

(c) Exceptions.

(1) Certain provisions relating to governmental programs.

(2) Costs of issuance.

(d) Issuance costs financed by prior issue.

[T.D. 8712, 62 FR 2303, Jan. 16, 1997, as amended by T.D. 9234, 70 FR 75035, Dec. 19, 2005]


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