§ 745. Tax exempt bonds
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/usc/title-48/section-745A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
All bonds issued by the Government of Puerto Rico, or by its authority, shall be exempt from taxation by the Government of the United States, or by the Government of Puerto Rico or of any political or municipal subdivision thereof, or by any State, Territory, or possession, or by any county, municipality, or other municipal subdivision of any State, Territory, or possession of the United States, or by the District of Columbia.
(Mar. 2, 1917, ch. 145, § 3, 39 Stat. 953; Feb. 3, 1921, ch. 34, § 2, 41 Stat. 1096; Mar. 4, 1927, ch. 503, § 1, 44 Stat. 1418; Aug. 26, 1937, ch. 831, 50 Stat. 844; Aug. 17, 1950, ch. 731, 64 Stat. 458; Pub. L. 87–121, § 1, Aug. 3, 1961, 75 Stat. 245.)
Connections9 cite this
Cited by 9 sections · top 8
statutes-at-large
- Public Law 776
- Public Law 87–120
- Public Law 415
- Public Law 97–473To amend the Internal Revenue Code of 1954 with respect to the tax treatment of periodic payments for damages received on account of personal injury or sickness, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
16 references not yet in our index
- Mar. 2, 1917, ch. 145, § 3
- 39 Stat. 953
- Feb. 3, 1921, ch. 34, § 2
- 41 Stat. 1096
- Mar. 4, 1927, ch. 503, § 1
- 44 Stat. 1418
- Aug. 26, 1937, ch. 831
- 50 Stat. 844
- Aug. 17, 1950, ch. 731
- 64 Stat. 458
- Pub. L. 87–121, § 1
- 75 Stat. 245
- act Apr. 12, 1900, ch. 191, § 38
- 31 Stat. 86
- Pub. L. 87–121
- Pub. L. 87–121, § 2
Citation graph
cites case law
§ 745
Tax exempt bonds
Stat.×5
U.S.C.×4
ActMar. 2, 1917, ch. 145, § 3
Stat.39 Stat. 953
ActFeb. 3, 1921, ch. 34, § 2
Stat.41 Stat. 1096
ActMar. 4, 1927, ch. 503, § 1
Cites 16 · showing 5Cited by 9 across 2 sources