26 CFR Topic
Tax Exemption Requirements for State and Local Bonds
June 25, 2020
§
1.141-1
Definitions and rules of general application
§
1.141-2
Private activity bond tests
§
1.141-3
Definition of private business use
§
1.141-4
Private security or payment test
§
1.141-5
Private loan financing test
§
1.141-6
Allocation and accounting rules
§
1.141-7
Special rules for output facilities
§
1.141-8
$15 million limitation for output facilities
§
1.141-9
Unrelated or disproportionate use test
§
1.141-10
Coordination with volume cap. [Reserved]
§
1.141-11
Acquisition of nongovernmental output property. [Reserved]
§
1.141-12
Remedial actions
§
1.141-13
Refunding issues
§
1.141-14
Anti-abuse rules
§
1.141-15
Effective/applicability dates
§
1.141-16
Effective dates for qualified private activity bond provisions
§
1.142-0
Table of contents
§
1.142-1
Exempt facility bonds
§
1.142-2
Remedial actions
§
1.142-3
Refunding Issues. [Reserved]
§
1.145-1
Qualified 501(c)(3) bonds
§
1.148-9
Arbitrage rules for refunding issues
§
1.142-4
Use of proceeds to provide a facility
§
1.142(a)(5)-1
Exempt facility bonds: Sewage facilities
§
1.142(a)(6)-1
Exempt facility bonds: solid waste disposal facilities
§
1.142(f)(4)-1
Manner of making election to terminate tax-exempt bond financing
§
1.143(g)-1
Requirements related to arbitrage
§
1.144-0
Table of contents
§
1.144-1
Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds
§
1.144-2
Remedial actions
§
1.145-0
Table of contents
§
1.148-6
General allocation and accounting rules
§
1.148-7
Spending exceptions to the rebate requirement
§
1.148-8
Small issuer exception to rebate requirement
§
1.145-2
Application of private activity bond regulations
§
1.147-0
Table of contents
§
1.147-1
Other requirements applicable to certain private activity bonds
§
1.147-2
Remedial actions
§
1.147(b)-1
Bond maturity limitation-treatment of working capital
§
1.147(f)-1
Public approval of private activity bonds
§
1.148-0
Scope and table of contents
§
1.148-1
Definitions and elections
§
1.148-2
General arbitrage yield restriction rules
§
1.148-3
General arbitrage rebate rules
§
1.148-4
Yield on an issue of bonds
§
1.148-5
Yield and valuation of investments
§
1.148-10
Anti-abuse rules and authority of Commissioner
§
1.148-11
Effective/applicability dates
§
1.149(b)-1
Federally guaranteed bonds
§
1.149(d)-1
Limitations on advance refundings
§
1.149(e)-1
Information reporting requirements for tax-exempt bonds
§
1.149(g)-1
Hedge bonds
§
1.150-1
Definitions
§
1.150-2
Proceeds of bonds used for reimbursement
§
1.150-4
Change in use of facilities financed with tax-exempt private activity bonds
§
1.150-5
Filing notices and elections
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