1.142-0 Table of contents, 1.142 Exempt Facility Bonds.

This section lists the captioned paragraphs contained in sections 1.142-1 through 1.142-3.

Section 1.142-1 Exempt facility bonds.
 (a) Overview.
 (b) Scope.
 (c) Effective dates.

Section 1.142-2 Remedial actions.
 (a) General rule.
 (b) Reasonable expectations requirement.
 (c) Redemption or defeasance.
  (1) In general.
  (2) Notice of defeasance.
  (3) Special limitation.
  (4) Special rule for dispositions of personal property.
  (5) Definitions.
 (d) When a failure to properly use proceeds occurs.
  (1) Proceeds not spent.
  (2) Proceeds spent.
 (e) Nonqualified bonds.

Section 1.142-3 Refunding issues. [Reserved]

[T.D. 8712, 62 FR 2275-2305, Jan. 16, 1997.]