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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.142-0

§ 1.142-0. Table of contents.

112 words·~1 min read·/us/cfr/t26/s§ 1.142-0·

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This section lists the captioned paragraphs contained in §§ 1.142-1 through 1.142-3. § 1.142-1 Exempt facility bonds.
(a)Overview.
(b)Scope.
(c)Effective dates. § 1.142-2 Remedial actions.
(a)General rule.
(b)Reasonable expectations requirement.
(c)Redemption or defeasance.
(1)In general.
(2)Notice of defeasance.
(3)Special limitation.
(4)Special rule for dispositions of personal property.
(5)Definitions.
(d)When a failure to properly use proceeds occurs.
(1)Proceeds not spent.
(2)Proceeds spent.
(e)Nonqualified bonds.
(1)Amount of nonqualified bonds.
(2)Allocation of nonqualified bonds. § 1.142-3 Refunding issues. [Reserved] [T.D. 8712, 62 FR 2302, Jan. 16, 1997, as amended by T.D. 9150, 69 FR 50066, Aug. 13, 2004]
Connections2 off-index
2 references not yet in our index
  • T.D. 8712
  • T.D. 9150
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cites case law
§ 1.142-0
Table of contents.
Treas. Dec.T.D. 8712
Treas. Dec.T.D. 9150
Cites 2Cited by 0 across 0 sources
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