Tax Exemption Requirements for State and Local Bonds

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Tax Exemption Requirements for State and Local Bonds

Sections

• 1.141-1
  § 1.141-1 Definitions and rules of general application.
• 1.141-2
  § 1.141-2 Private activity bond tests.
• 1.141-3
  § 1.141-3 Definition of private business use.
• 1.141-4
  § 1.141-4 Private security or payment test.
• 1.141-5
  § 1.141-5 Private loan financing test.
• 1.141-6
  § 1.141-6 Allocation and accounting rules.
• 1.141-7
  § 1.141-7 Special rules for output facilities.
• 1.141-8
  § 1.141-8 $15 million limitation for output facilities.
• 1.141-9
  § 1.141-9 Unrelated or disproportionate use test.
• 1.141-10
  § 1.141-10 Coordination with volume cap. [Reserved]
• 1.141-11
  § 1.141-11 Acquisition of nongovernmental output property. [Reserved]
• 1.141-12
  § 1.141-12 Remedial actions.
• 1.141-13
  § 1.141-13 Refunding issues.
• 1.141-14
  § 1.141-14 Anti-abuse rules.
• 1.141-15
  § 1.141-15 Effective/applicability dates.
• 1.141-16
  § 1.141-16 Effective dates for qualified private activity bond provisions.
• 1.142-0
  § 1.142-0 Table of contents.
• 1.142-1
  § 1.142-1 Exempt facility bonds.
• 1.142-2
  § 1.142-2 Remedial actions.
• 1.142-3
  § 1.142-3 Refunding Issues. [Reserved]
• 1.142-4
  § 1.142-4 Use of proceeds to provide a facility.
• 1.142(a)(5)-1
  § 1.142(a)(5)-1 Exempt facility bonds: Sewage facilities.
• 1.142(a)(6)-1
  § 1.142(a)(6)-1 Exempt facility bonds: solid waste disposal facilities.
• 1.142(f)(4)-1
  § 1.142(f)(4)-1 Manner of making election to terminate tax-exempt bond financing.
• 1.143(g)-1
  § 1.143(g)-1 Requirements related to arbitrage.
• 1.144-0
  § 1.144-0 Table of contents.
• 1.144-1
  § 1.144-1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds.
• 1.144-2
  § 1.144-2 Remedial actions.
• 1.145-0
  § 1.145-0 Table of contents.
• 1.145-1
  § 1.145-1 Qualified 501(c)(3) bonds.
• 1.145-2
  § 1.145-2 Application of private activity bond regulations.
• 1.147-0
  § 1.147-0 Table of contents.
• 1.147-1
  § 1.147-1 Other requirements applicable to certain private activity bonds.
• 1.147-2
  § 1.147-2 Remedial actions.
• 1.147(b)-1
  § 1.147(b)-1 Bond maturity limitation-treatment of working capital.
• 1.147(f)-1
  § 1.147(f)-1 Public approval of private activity bonds.
• 1.148-0
  § 1.148-0 Scope and table of contents.
• 1.148-1
  § 1.148-1 Definitions and elections.
• 1.148-2
  § 1.148-2 General arbitrage yield restriction rules.
• 1.148-3
  § 1.148-3 General arbitrage rebate rules.
• 1.148-4
  § 1.148-4 Yield on an issue of bonds.
• 1.148-5
  § 1.148-5 Yield and valuation of investments.
• 1.148-6
  § 1.148-6 General allocation and accounting rules.
• 1.148-7
  § 1.148-7 Spending exceptions to the rebate requirement.
• 1.148-8
  § 1.148-8 Small issuer exception to rebate requirement.
• 1.148-9
  § 1.148-9 Arbitrage rules for refunding issues.
• 1.148-10
  § 1.148-10 Anti-abuse rules and authority of Commissioner.
• 1.148-11
  § 1.148-11 Effective/applicability dates.
• 1.149(b)-1
  § 1.149(b)-1 Federally guaranteed bonds.
• 1.149(d)-1
  § 1.149(d)-1 Limitations on advance refundings.
• 1.149(e)-1
  § 1.149(e)-1 Information reporting requirements for tax-exempt bonds.
• 1.149(g)-1
  § 1.149(g)-1 Hedge bonds.
• 1.150-1
  § 1.150-1 Definitions.
• 1.150-2
  § 1.150-2 Proceeds of bonds used for reimbursement.
• 1.150-3
  § 1.150-3 Retirement standards for state and local bonds.
• 1.150-4
  § 1.150-4 Change in use of facilities financed with tax-exempt private activity bonds.
• 1.150-5
  § 1.150-5 Filing notices and elections.