§ 1.145-0. Table of contents.
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/us/cfr/t26/s§ 1.145-0·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This section lists the captioned paragraphs contained in §§ 1.145-1 and 1.145-2. § 1.145-1 Qualified 501(c)(3) bonds.
(a)Overview.
(b)Scope.
(c)Effective dates. § 1.145-2 Application of private activity bond regulations.
(a)In general.
(b)Modification of private business tests.
(c)Exceptions.
(1)Certain provisions relating to governmental programs.
(2)Costs of issuance.
(d)Issuance costs financed by prior issue. [T.D. 8712, 62 FR 2303, Jan. 16, 1997, as amended by T.D. 9234, 70 FR 75035, Dec. 19, 2005]
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2 references not yet in our index
- T.D. 8712
- T.D. 9234
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cites case law
§ 1.145-0
Table of contents.
Treas. Dec.T.D. 8712
Treas. Dec.T.D. 9234
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