Tax Exemption Requirements for State and Local Bonds

  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

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Section
1.141-1

Definitions and rules of general application.

Section
1.141-2

Private activity bond tests.

Section
1.141-3

Definition of private business use.

Section
1.141-4

Private security or payment test.

Section
1.141-5

Private loan financing test.

Section
1.141-6

Allocation and accounting rules.

Section
1.141-7

Special rules for output facilities.

Section
1.141-8

$15 million limitation for output facilities.

Section
1.141-9

Unrelated or disproportionate use test.

Section
1.141-10

§ 1.141-10 Coordination with volume cap. [Reserved]

Section
1.141-11

§ 1.141-11 Acquisition of nongovernmental output property. [Reserved]

Section
1.141-12

Remedial actions.

Section
1.141-13

Refunding issues.

Section
1.141-14

Anti-abuse rules.

Section
1.141-15

Effective/applicability dates.

Section
1.141-16

Effective dates for qualified private activity bond provisions.

Section
1.142-0

Table of contents.

Section
1.142-1

Exempt facility bonds.

Section
1.142-2

Remedial actions.

Section
1.142-3

§ 1.142-3 Refunding Issues. [Reserved]

Section
1.142-4

Use of proceeds to provide a facility.

Section
1.142(a)(5)-1

Exempt facility bonds: Sewage facilities.

Section
1.142(a)(6)-1

Exempt facility bonds: solid waste disposal facilities.

Section
1.142(f)(4)-1

Manner of making election to terminate tax-exempt bond financing.

Section
1.143(g)-1

Requirements related to arbitrage.

Section
1.144-0

Table of contents.

Section
1.144-1

Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds.

Section
1.144-2

Remedial actions.

Section
1.145-0

Table of contents.

Section
1.145-1

Qualified 501(c)(3) bonds.

Section
1.145-2

Application of private activity bond regulations.

Section
1.147-0

Table of contents.

Section
1.147-1

Other requirements applicable to certain private activity bonds.

Section
1.147-2

Remedial actions.

Section
1.147(b)-1

Bond maturity limitation-treatment of working capital.

Section
1.147(f)-1

Public approval of private activity bonds.

Section
1.148-0

Scope and table of contents.

Section
1.148-1

Definitions and elections.

Section
1.148-2

General arbitrage yield restriction rules.

Section
1.148-3

General arbitrage rebate rules.

Section
1.148-4

Yield on an issue of bonds.

Section
1.148-5

Yield and valuation of investments.

Section
1.148-6

General allocation and accounting rules.

Section
1.148-7

Spending exceptions to the rebate requirement.

Section
1.148-8

Small issuer exception to rebate requirement.

Section
1.148-9

Arbitrage rules for refunding issues.

Section
1.148-10

Anti-abuse rules and authority of Commissioner.

Section
1.148-11

Effective/applicability dates.

Section
1.149(b)-1

Federally guaranteed bonds.

Section
1.149(d)-1

Limitations on advance refundings.

Section
1.149(e)-1

Information reporting requirements for tax-exempt bonds.

Section
1.149(g)-1

Hedge bonds.

Section
1.150-1

Definitions.

Section
1.150-2

Proceeds of bonds used for reimbursement.

Section
1.150-4

Change in use of facilities financed with tax-exempt private activity bonds.

Section
1.150-5

Filing notices and elections.