1.150-2 (a) Table of contents

This table of contents contains a listing of the headings contained in section 1.150-2.:
 (a) Table of contents.
 (b) Scope.
 (c) Definitions.
 (d) General operating rules for reimbursement expenditures.
  (1) Official intent.
  (2) Reimbursement period.
  (3) Nature of expenditure.
 (e) Official intent rules.
  (1) Form of official intent.
  (2) Project description in official intent.
  (3) Reasonableness of official intent.
 (f) Exceptions to general operating rules.
  (1) De minimis exception.
  (2) Preliminary expenditures exception.
 (g) Special rules on refundings.
  (1) In general -- once financed, not reimbursed.
  (2) Certain proceeds of prior issue used for reimbursement
   treated as unspent.
 (h) Anti-abuse rules.
  (1) General rule.
  (2) One-year step transaction rule.
 (i) Authority of the Commissioner to prescribe rules.
 (j) Effective date.
  (1) In general.
  (2) Transitional rules.