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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter B
Computation of Taxable Income
part IV
TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS
subpart B
Requirements Applicable to All State and Local Bonds
Subpart B. Requirements Applicable to All State and Local Bonds
§ 148
- Arbitrage
§ 149
- Bonds must be registered to be tax exempt; other requirements
