Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 141.—Private Activity Bond; Qualified Bond

Internal Revenue Bulletin 2003-41 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.141-5: Private loan financing test.

Which prepayments for property or services made with the proceeds of tax-exempt bonds give rise to a private loan under section 141(c)? See T.D. 9085, page 775.

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▸Contents — Internal Revenue Bulletin 2003-41

Internal Revenue Bulletin 2003-41

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