Private Activity Bonds

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Computation of Taxable Income
  7. TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS
  8. Private Activity Bonds

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Section
141

Private activity bond; qualified bond

Section
142

Exempt facility bond

Section
143

Mortgage revenue bonds: qualified mortgage bond and qualified veterans' mortgage bond

Section
144

Qualified small issue bond; qualified student loan bond; qualified redevelopment bond

Section
145

Qualified 501(c)(3) bond

Section
146

Volume cap

Section
147

Other requirements applicable to certain private activity bonds