1.141-15 (e) Permissive retroactive application of certain sections .

The following sections may each be applied to any bonds issued before May 16, 1997 --

(1) Section 1.141-3(b)(4);

(2) Section 1.141-3(b)(6); and

(3) Section 1.141-12.

[T.D. 8712, 62 FR 2275-2305, Jan. 16, 1997; Revised by T.D. 8757, 63 FR 3256-3266, Jan. 22, 1998.]