Except as otherwise provided in this section, sections 1.141-1 through 1.141-6(a), 1.141-9 through 1.141- 14, 1.145-1 through 1.145-2, 1.150-1(a)(3) and the definition of bond documents contained in section 1.150-1(b) apply to bonds issued on or after May 16, 1997, that are subject to section 1301 of the Tax Reform Act of 1986 (100 Stat. 2602).