Tax Exemption Requirements for State and Local Bonds
§ 1.147-0 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 §§ 1.147-1 and 1.147-2.
§ 1.147-1 Other requirements applicable to certain private activity bonds. (a) Overview. (b) Scope. (c) Effective dates. § 1.147-2 Remedial actions.
[T.D. 8712, 62 FR 2304, Jan. 16, 1997]
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