(1) In general.
Except as otherwise provided, the definitions in this section apply for all purposes of sections 103 and 141 through 150.
(2) Effective date.
(i) In general.
Except as otherwise provided in this paragraph (a)(2), this section applies to issues issued after June 30, 1993 to which sections 1.148-1 through 1.148-11 apply. In addition, this section (other than paragraph (c)(3) of this section) applies to any issue to which the election described in section 1.148-11(b)(1) is made.
(ii) Special effective date for paragraphs (c)(1), (c)(4)(iii), and (c)(6).
Paragraphs (c)(1), (c)(4)(iii), and (c)(6) of this section apply to bonds sold on or after July 8, 1997, and to any issue to which the election described in section 1.148-11(b)(1) is made. See section 1.148-11A(i) for rules relating to certain bonds sold before July 8, 1997.
(3) Exception to general effective date.
See section 1.141-15 for the effective date of the definition of bond documents contained in paragraph (b) of this section.