26 C.F.R. § 1.145-0

Current through September 30, 2024

Section 1.145-0 - Table of contents

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.

26 C.F.R. §1.145-0

T.D. 8712, 62 FR 2303, Jan. 16, 1997, as amended by T.D. 9234, 70 FR 75035, Dec. 19, 2005