The multipurpose issue allocation rules of section 1.148-9(h) apply for purposes of determining whether refunding bonds meet the requirements of section 148(f)(4)(D)(v).
[T.D. 8418, 57 FR 20971-21033, May 18, 1992; corrected by 57 FR 44974-44989, Sept. 30, 1992; Revised by T.D. 8476, 58 FR 33510-33553, June 18, 1993.]