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