1.145-0 Table of contents, Sec. 1.145.

This section lists the captioned paragraphs contained in sections 1.145-1 and 1.145-2.

Section 1.145-1 Qualified 501(c)(3) bonds.
 (a) Overview.
 (b) Scope.
 (c) Effective dates.

Section 1.145-2 Application of private activity bond regulations.
 (a) In general.
 (b) Modification of private business tests.
 (c) Exceptions.
  (1) Certain provisions relating to governmental programs.
  (2) Costs of issuance.

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