Tax Exemption Requirements for State and Local Bonds
§ 1.144-2 Remedial actions.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
The remedial action rules of § 1.142-2 apply to qualified small issue bonds issued under section 144(a) and to qualified redevelopment bonds issued under section 144(c), for this purpose treating those bonds as exempt facility bonds and the qualifying purposes for those bonds as exempt facilities.
[T.D. 8712, 62 FR 2303, Jan. 16, 1997]
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