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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.147(b)-1

§ 1.147(b)-1. (b)-1 Bond maturity limitation-treatment of working capital.

27 words·~1 min read·/us/cfr/t26/s§ 1.147(b)-1·

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Section 147(b) does not apply to proceeds of a private activity bond issue used to finance working capital expenditures. [T.D. 8476, 58 FR 33515, June 18, 1993]
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  • T.D. 8476
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§ 1.147(b)-1
(b)-1 Bond maturity limitation-treatment of working capital.
Treas. Dec.T.D. 8476
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