Tax Exemption Requirements for State and Local Bonds
§ 1.145-0 Table of contents.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
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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