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

Section 103.—Interest on State and Local Bonds

Internal Revenue Bulletin 2003-45 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.103-1: Interest upon obligations of a State, Territory, etc.

The qualified census tracts for the Northern Mariana Islands, American Samoa, and Guam are set forth for use in determining the portion of loans required to be placed in targeted areas under section 143(h). See Rev. Proc. 2003-81, page 1046.

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▸Contents — Internal Revenue Bulletin 2003-45
Internal Revenue Bulletin 2003-45

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