Requirements Applicable to All State and Local 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. Requirements Applicable to All State and Local Bonds

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Section
148

Arbitrage

Section
149

Bonds must be registered to be tax exempt; other requirements