For purposes of sections 1.141-0 through 1.141- 16, the following definitions and rules apply: the definitions in this section, the definitions in section 1.150-1, the definition of placed in service under section 1.150-2(c), the definition of grant under section 1.148-6(d)(4)(iii), the definition of reasonably required reserve or replacement fund in section 1.148-2(f), and the following definitions under section 1.148-1: bond year, commingled fund, fixed yield issue, higher yielding investments, investment, investment proceeds, issue price, issuer, nonpurpose investment, purpose investment, qualified guarantee, qualified hedge, reasonable expectations or reasonableness, rebate amount, replacement proceeds, sale proceeds, variable yield issue, and yield.