1.141-16 (a) Scope.
The effective dates of this section apply for purposes of sections 1.142-0 through 1.142-2, 1.144-0 through 1.144- 2, 1.147-0 through 1.147-2, and 1.150-4.
1.141-16 (b) Effective dates.
Except as otherwise provided in this section, the regulations designated in paragraph (a) of this section apply to bonds issued on or after May 16, 1997, (the effective date).
1.141-16 (c) Permissive application.
The regulations designated in paragraph (a) of this section may be applied in whole, but not in part, to bonds outstanding on the effective date.
[T.D. 8712, 62 FR 2275-2305, Jan. 16, 1997.]