18-month spending exception
1.148-7 (d) 18-month exception --
18-month spending exception: no retroactive election
1.148-11 (b)(2) No elective retroactive application for 18-month spending exception.
2-year spending exception
1.148-7 (e) 2-year exception --
24-month exception
1.148-7 (g)(4) Specially developed computer software.
24-month exception: Specially developed computer software
1.148-7 (g)(4) Specially developed computer software.
3-year temporary period
1.148-2 (e) (1) In general.
5-year temporary period
1.148-2 (e) (1) In general.
501(C)(3) bonds
1.145-2 Application of private activity bond regulations.
501(C)(3) bonds: application of private activity bond regulations
1.145-2 Application of private activity bond regulations.
6-month spending exception
1.148-7 (c) 6-month exception --
9999 - Return to Mun-Ease Main Menu
Return to Main Mun-Ease Menu
A - Return to Mun-Ease Main Menu
Return to Main Mun-Ease Menu
Abusive arbitrage device
1.148-10 (a) Abusive arbitrage device --
abusive devices
1.149(d)-1 (b) Advance refunding issues that employ abusive devices --
abusive devices: advance refundings
1.149(d)-1 (b) Advance refunding issues that employ abusive devices --
Accounting for qualified hedges
1.148-4 (h)(3) Accounting for qualified hedges --
actual facts
1.148-7 (f)(2) Use of actual facts.
administrative costs
1.148-5 (e) Administrative costs of investments --
administrative costs: nonpurpose investments
1.148-5 (e)(2) Qualified administrative costs on nonpurpose investments --
administrative costs: nonpurpose investments: guaranteed investment contracts
1.148-5 (e) Administrative costs of investments --
administrative costs: nonpurpose investments: purpose investments
1.148-5 (e)(3) Qualified administrative costs on purpose investments --
advance refundings
1.149(d)-1 (b) Advance refunding issues that employ abusive devices --
advance refundings: abusive devices
1.149(d)-1 (b) Advance refunding issues that employ abusive devices --
advance refundings: arbitrage regulations
1.149(d)-1 (d) Application of arbitrage regulations --
advance refundings: limitations
1.149(d)-1 Limitations on advance refundings.
1.149(d)-1A Limitations on advance refundings.
aggregation rule for arb yield calculation
1.148-4(b)(5) Special aggregation rule treating certain bonds as a single fixed yield bond.
aggregation rules for bond issues
1.150-1 (c) Definition of issue --
Allocation and accounting rules
1.141-6 Allocation and accounting rules.
Allocation of gross proceeds to expenditures
1.148-6 (d) Allocation of gross proceeds to expenditures --
Allocation rules
1.150-4 (c) Allocation rules --
Alternative use of disposition proceeds
1.141-12 (e) Alternative use of disposition proceeds --
Alternative use of facility
1.141-12 (f) Alternative use of facility.
anti-abuse rules
1.141-14 Anti-abuse rules.
Anti-abuse rules and authority of commissioner
1.148-10 (f) Authority of the commissioner to require an earlier date for payment of rebate.
Anti-abuse rules and authority of commissioner: crossover refundings
1.148-10 (c)(4) Special rule for crossover refundings.
Anti-abuse rules and authority of commissioner: Examples
1.148-10 (d) Examples.
Anti-abuse rules and authority of commissioner: excess gross proceeds of advance refunding issues
1.148-10 (c) Anti-abuse rules on excess gross proceeds of advance refunding issues --
Anti-abuse rules and authority of commissioner: gross refundings
1.148-10 (c)(5) Special rule for gross refundings.
Anti-abuse rules and authority of commissioner: sec. 1.141
1.141-14 Anti-abuse rules.
Arbitrage bond
1.148-2 (g) Minor portion.
Arbitrage bond: Minor portion exception
1.148-2 (g) Minor portion.
arbitrage regulations
1.149(d)-1 (d) Application of arbitrage regulations --
arbitrage regulations: advance refundings
1.149(d)-1 (d) Application of arbitrage regulations --
Arbitrage rules for refunding issues
1.148-9 Arbitrage rules for refunding issues.
arbitrage yield limit calculation
1.148-4(b)(5) Special aggregation rule treating certain bonds as a single fixed yield bond.
arbitrage yield limit calculation: aggregation rules
1.148-4(b)(5) Special aggregation rule treating certain bonds as a single fixed yield bond.
arbitrage yield limit calculation: deep-discount bonds
1.148-4 (b)(2) Yield on certain fixed yield bonds subject to mandatory or contingent early redemption --
arbitrage yield limit calculation: mortgage revenue bonds
1.148-4 (g) Yield on certain mortgage revenue and student loan bonds.
arbitrage yield limit calculation: payments to be included in calc
1.148-4 (c) (2) Payments on bonds included in yield for a computation period --
arbitrage yield limit calculation: Plain par bonds valulation
1.148-4 (b)(1) In general --
1.148-4 (e) (1) Plain par bonds.
arbitrage yield limit calculation: plain-par bond
1.148-4 (b)(1) In general --
arbitrage yield limit calculation: student loan bonds
1.148-4 (g) Yield on certain mortgage revenue and student loan bonds.
arbitrage yield limit calculation: var rt bond treated as fixed rate bond
1.148-4 (h) (4) Certain variable yield bonds treated as fixed yield bonds --
arbitrage yield limit calculation: variable yield issue
1.148-4 (c) Computing yield on a variable yield issue --
arbitrage yield limit calculation: yield-to-call bonds
1.148-4 (b) (3) Yield on certain fixed yield bonds subject to optional early redemption --
Available construction proceeds
1.148-7 (i) Available construction proceeds --
bona fide debt service fund
1.148-1 (b) Certain definitions.
Bona fide debt service fund exception
1.148-3(j) Example 2. Calculation and payment of rebate for a variable yield issue.
Bona fide debt service fund exception: definition
1.148-1 (b) Certain definitions.
Bona fide deviations from accounting method
1.148-6 General allocation and accounting rules.
BOND DOCUMENTS
1.150-1 (b) Certain general definitions.
BOND DOCUMENTS: definition
1.150-1 (b) Certain general definitions.
bond year
1.148-1 (b) Certain definitions.
bond year: definition
1.148-1 (b) Certain definitions.
calculation standard
1.148-3 (c) Computation of future value of a payment or receipt.
calculation standard: future-value method
1.148-3 (c) Computation of future value of a payment or receipt.
CAPITAL EXPENDITURE
1.150-1 (b) Certain general definitions.
CAPITAL EXPENDITURE: definition
1.150-1 (b) Certain general definitions.
capital project
1.148-1 (b) Certain definitions.
capital project: definition
1.148-1 (b) Certain definitions.
Certain acquisitions under turnkey contracts treated as construction expenditures.
1.148-7 (g) Construction expenditures --
Change in use of facilities financed with tax-exempt private activity bonds.
1.150-4 Change in use of facilities financed with tax-exempt private activity bonds.
commercial paper
1.149(e)-1 (e) Definitions.
commercial paper: definition
1.149(e)-1 (e) Definitions.
commingled funds
1.148-5 (e)(2) Qualified administrative costs on nonpurpose investments --
commingled funds: administrative costs
1.148-5 (e)(2) Qualified administrative costs on nonpurpose investments --
commingled funds: definition
1.148-1 (b) Certain definitions.
commingled funds: expenditures of investment proceeds
1.148-6 (d)(6) Expenditures of certain commingled investment proceeds of governmental issues.
commingled funds: special rules
1.148-6 (e) Special rules for commingled funds --
computation credits
1.148-3 (d) (1) Definition of payments.
computation date
1.148-1 (b) Certain definitions.
computation date: definition
1.148-1 (b) Certain definitions.
computation period
1.148-1 (b) Certain definitions.
computation period: definition
1.148-1 (b) Certain definitions.
CONDUIT BORROWER
1.150-1 (b) Certain general definitions.
CONDUIT BORROWER: definition
1.150-1 (b) Certain general definitions.
CONDUIT FINANCING ISSUE
1.150-1 (b) Certain general definitions.
CONDUIT FINANCING ISSUE: definition
1.150-1 (b) Certain general definitions.
conduit loans
1.149(d)-1 (b) Advance refunding issues that employ abusive devices --
conduit loans: tax-exempt abusive devices
1.149(d)-1 (b) Advance refunding issues that employ abusive devices --
consistently applied
1.148-1 (b) Certain definitions.
consistently applied: definition
1.148-1 (b) Certain definitions.
Constructed personal property
1.148-7 (g)(3) Constructed personal property.
Construction expenditures
1.148-7 (g)(1) Definition.
Construction expenditures: defn. related to 24-month spending exception
1.148-7 (g)(1) Definition.
Controlled group
1.150-1 (e) Controlled group, definition
Controlled group: definition
1.150-1 (e) Controlled group, definition
Conversion from variable yield issue to fixed yield issue
1.148-4 (d) Conversion from variable yield issue to fixed yield issue.
credit enhancements
1.148-4 (f) (2) Interest savings.
credit enhancements: restrictions
1.148-4 (f) (2) Interest savings.
credit enhancements: treatment in arb yld calculation
1.148-4 (f) Qualified guarantees --
crossover refundings
1.148-10 (c)(4) Special rule for crossover refundings.
crossover refundings: anti-abuse rules
1.148-10 (c)(4) Special rule for crossover refundings.
De minimis exception
1.150-2 (f) Exceptions to general operating rules --
De minimis rule
1.148-7 (b)(4) De minimis rule.
de minimus amount
1.148-1 (b) Certain definitions.
de minimus amount: definition
1.148-1 (b) Certain definitions.
debt service fund exception
1.148-3(j) Example 2. Calculation and payment of rebate for a variable yield issue.
Debt service reserve fund
1.148-2 (f) Reserve or replacement funds --
Debt service reserve fund: size limitation
1.148-2 (f) Reserve or replacement funds --
deemed reissuance
1.141-12 (g) Rules for deemed reissuance.
deep-discount term bond arb yield calculation
1.148-4 (b)(2) Yield on certain fixed yield bonds subject to mandatory or contingent early redemption --
Definitions
1.141-1 Definitions and rules of general application.
Definitions: section 1.141
1.141-1 Definitions and rules of general application.
Definitions: section 1.148
1.148-1 (b) Certain definitions.
deliberate action
1.141-2 (e) When a deliberate action occurs.
deliberate action: definition of occurrence
1.141-2 (e) When a deliberate action occurs.
deliberate actions
1.141-2 (d) Reasonable expectations and deliberate actions --
deliberate actions: private activity test
1.141-2 (d) Reasonable expectations and deliberate actions --
Discrete portion
1.141-1 (b) Certain general definitions.
Discrete portion: definition
1.141-1 (b) Certain general definitions.
Disposition proceeds
1.141-12 (c) Dispositions proceeds --
Disproportionate use
1.141-9 (c) Disproportionate use --
Draw-down loans
1.149(e)-1 (e) Definitions.
Draw-down loans: definition
1.149(e)-1 (e) Definitions.
economic accrual method
1.148-1 (b) Certain definitions.
economic accrual method: definition
1.148-1 (b) Certain definitions.
Effective dates
1.141-15 Effective dates.
Effective dates: [Temporary]: Sec. 141
1.141-15T Effective dates [Temporary].
Effective dates: qualified private activity bond provisions
1.141-16 Effective dates for qualified private activity bond provisions.
Effective dates: sec. 1.141
1.141-15 Effective dates.
Election to treat portion of issue used for construction as separate issue
1.148-7 (j) Election to treat portion of issue used for construction as separate issue --
Elections
1.142(f)(4)-1T Manner of making election to terminate tax-exempt bond financing (Temporary).
Elections 1.141
1.141-1 (c) Elections.
elections 1.148
1.148-1 (d) Elections.
elections 1.148: to terminate tax-exempt bond financing for exempt facility bond (Temporary)
1.142(f)(4)-1T Manner of making election to terminate tax-exempt bond financing (Temporary).
Elective retroactive application in whole
1.148-11 (b) Elective retroactive application in whole --
Example
1.141-14 (b) Example- Anti-abuse rules.
Example: Anti-abuse rules
1.141-14 (b) Example- Anti-abuse rules.
Example: private loan financing test
1.141-5 (e) Example.
Examples
1.141-3 (g) (8) Examples - Measurement of private business use
Examples: 1.141 remedial actions
1.141-2 (g) Examples.
Examples: anti-abuse rules
1.148-10 (d) Examples.
Examples: arbitrage yield limit
1.148-4(b)(6) Examples.
Examples: IDB Refundings
1.103-7 (b) Industrial development bonds, Definitions and Tests --
Examples: IDBs
1.103-7 (b) Industrial development bonds, Definitions and Tests --
Examples: Measurement of private business use
1.141-3 (g) (8) Examples - Measurement of private business use
Examples: payments to be included in arb calc
1.148-4 (c) (3) Example.
Examples: private business use tests
1.141-3 (f) Examples.
Examples: Private security or payment test
1.141-4 (g) Examples-Private security or payment test.
Examples: rebate calculation
1.148-3(j) Example 1. Calculation and payment of rebate for a fixed yield issue.
Examples: Remedial actions
1.141-12 (k) Examples - Remedial actions.
Examples: Special rules for output facilities
1.141-7T (h) Examples-Special rules for output facilities.
Examples: Unrelated or disproportionate use test
1.141-9 (e) Examples Unrelated or disproportionate use test.
Examples: variable yield bond issue rebate calculation
1.148-3(j) Example 2. Calculation and payment of rebate for a variable yield issue.
Exempt facility bonds
1.142-1 Exempt facility bonds.
Exempt facility bonds: Sewage facilities
1.142(a)(5)-1 Exempt facility bonds: Sewage facilities.
Exempt facility bonds: Use of proceeds
1.142-4 Use of proceeds to provide a facility.
Expenditures for grants
1.148-6 (d)(4) Expenditures for grants --
Expenditures for reimbursement purposes
1.148-6 (d)(5) Expenditures for reimbursement purposes.
Expenditures for working capital purposes
1.148-6 (d)(3) Expenditures for working capital purposes --
Exploitation of tax-exempt interest rates
1.148-10 (a)(3) Exploitation of tax-exempt interest rates.
fair market value
1.148-1 (b) Certain definitions.
Fair market value limit on allocations to nonpurpose investments
1.148-6 (c) Fair market value limit on allocations to nonpurpose investments.
fair market value requirement
1.148-5 (d)(3) Mandatory valuation of certain investments at fair market value --
fair market value requirement: definition
1.148-1 (b) Certain definitions.
Federally guaranteed bonds
1.149(b)-1 Federally guaranteed bonds.
Filing of forms and special rules
1.149(e)-1 (d) Filing of forms and special rules --
fixed rate investment
1.148-1 (b) Certain definitions.
fixed rate investment: definition
1.148-1 (b) Certain definitions.
fixed yield bond
1.148-1 (b) Certain definitions.
fixed yield bond: definition
1.148-1 (b) Certain definitions.
future value method
1.148-3 (c) Computation of future value of a payment or receipt.
future value method: calculation standard
1.148-3 (c) Computation of future value of a payment or receipt.
general public use exceptions
1.141-3 (c) Exception for general public use --
GOVERNMENTAL BOND
1.141-1 (b) Certain general definitions.
1.150-1 (b) Certain general definitions.
GOVERNMENTAL BOND: definition
1.141-1 (b) Certain general definitions.
1.150-1 (b) Certain general definitions.
Governmental person
1.141-1 (b) Certain general definitions.
Governmental person: definition
1.141-1 (b) Certain general definitions.
gross income exclusions (1.103)
1.103-1 Interest upon obligations of a State, territory, etc.
gross proceeds
1.148-1 (b) Certain definitions.
gross proceeds: definition
1.148-1 (b) Certain definitions.
gross refundings anti-abuse rules
1.148-10 (c) Anti-abuse rules on excess gross proceeds of advance refunding issues --
guaranteed investment contract
1.148-1 (b) Certain definitions.
guaranteed investment contract: definition
1.148-1 (b) Certain definitions.
guaranteed investment contracts
1.148-5 (e)(2) Qualified administrative costs on nonpurpose investments --
guaranteed investment contracts: administative costs
1.148-5 (e)(2) Qualified administrative costs on nonpurpose investments --
Hedge bonds
1.149(g)-1 Hedge bonds.
Hedge bonds: Applicability of arbitrage allocation and accounting rules
1.149(g)-1 (b) Applicability of arbitrage allocation and accounting rules.
hedging transactions
1.148-4 (h) Qualified hedging transactions --
higher yielding investments
1.148-1 (b) Certain definitions.
higher yielding investments: definition
1.148-1 (b) Certain definitions.
Industrial development bonds
Sec. 1.103-7 Industrial development bonds.
Industrial development bonds: 1.103 restrictions
Sec. 1.103-7 Industrial development bonds.
Industrial development bonds: Definitions and Tests
1.103-7 (b) Industrial development bonds, Definitions and Tests --
Information reporting requirements for tax-exempt bonds
1.149(e)-1 Information reporting requirements for tax-exempt bonds.
Information ReportingRequirements
1.149(e)-1 (c) Requirements for governmental bonds --
Information ReportingRequirements: governmental bonds
1.149(e)-1 (c) Requirements for governmental bonds --
installment sales
1.149(e)-1 (e) Definitions.
Intentional acts
1.148-2 (c) Intentional acts.
Interest on underpayments
1.148-3 (h) Penalty in lieu of loss of tax exemption --
investment proceeds
1.148-1 (b) Certain definitions.
investment proceeds: definition
1.148-1 (b) Certain definitions.
investment yield calculation
1.148-5 Yield and valuation of investments.
investment-type property
1.148-1 (b) Certain definitions.
investment-type property: definition
1.148-1 (b) Certain definitions.
Investments to be held beyond issue`s maturity or beyond temporary period.
1.148-5 (b) (3) Investments to be held beyond issue`s maturity or beyond temporary period.
ISSUANCE COSTS
1.150-1 (b) Certain general definitions.
ISSUANCE COSTS: definition
1.150-1 (b) Certain general definitions.
ISSUE DATE
1.150-1 (b) Certain general definitions.
ISSUE DATE: definition
1.150-1 (b) Certain general definitions.
issue price
1.148-1 (b) Certain definitions.
issue price: definition
1.148-1 (b) Certain definitions.
Leases
1.149(e)-1 (e) Definitions.
Limitations on advance refundings
1.149(d)-1A Limitations on advance refundings.
Limitations on recovery of overpayments
1.148-3(i) Recovery of overpayment of rebate --
Materially higher yielding investments
1.148-2 (d) Materially higher yielding investments --
Mixed escrows
1.149(d)-1 (b) Advance refunding issues that employ abusive devices --
Mortgage loans
1.148-2 (d) (3) Mortgage loans.
Mortgage loans: materially higher investments
1.148-2 (d) (3) Mortgage loans.
mortgage revenue arb calculation
1.148-4 (g) Yield on certain mortgage revenue and student loan bonds.
multipurpose issue
1.148-1 (b) Certain definitions.
multipurpose issue rules
1.149(d)-1 (d) Application of arbitrage regulations --
multipurpose issue rules: definition
1.148-1 (b) Certain definitions.
nonpurpose investment
1.148-1 (b) Certain definitions.
nonpurpose investment: definition
1.148-1 (b) Certain definitions.
OBLIGATION
1.150-1 (b) Certain general definitions.
OBLIGATION: definition
1.150-1 (b) Certain general definitions.
OFFICIAL INTENT
1.150-2 (c) Definitions.
Official intent rules
1.150-2 (e) Official intent rules.
Official intent rules: definition
1.150-2 (c) Definitions.
One and one-half percent penalty in lieu of arbitrage rebate
1.148-7 (i)(5) One and one-half percent penalty in lieu of arbitrage rebate.
One-issue rule and general ordering rules
1.148-6 (b)(1) One-issue rule and general ordering rules.
Operating rules for separation of prior issue into refunded and unrefunded portions
1.148-9 (i) Operating rules for separation of prior issue into refunded and unrefunded portions --
ORIGINAL EXPENDITURE
1.150-2 (c) Definitions.
ORIGINAL EXPENDITURE: definition
1.150-2 (c) Definitions.
Output contracts
1.141-7T (c) Output contracts --
Output facilities
1.141-8T $15 million limitation for output facilities [Temporary].
Output facilities: $15 million limitation
1.141-8T $15 million limitation for output facilities [Temporary].
Output facilities: Exceptions for certain contracts
1.141-7T (f) Exceptions for certain contracts --
Output facilities: Measurement of private business
1.141-7T (d) Measurement of private business use.
Output facilities: special rules
1.141-7T Special rules for output facilities [Temporary].
Output facility
1.141-1 (b) Certain general definitions.
Output facility: definition
1.141-1 (b) Certain general definitions.
Overburdening the tax-exempt market
1.148-10 (a)(4) Overburdening the tax-exempt market.
overpayment of rebate
1.148-3 (i)(1) In general.
1.148-3(i) Recovery of overpayment of rebate --
payments
1.148-3 (d) (1) Definition of payments.
payments: definition 1.148-3
1.148-3 (d) (1) Definition of payments.
penalties
1.148-7 (m) Payment of penalties.
penalties: related spending exceptions
1.148-7 (m) Payment of penalties.
penalty on underpayments
1.148-3 (h) Penalty in lieu of loss of tax exemption --
PLACED IN SERVICE
1.150-2 (c) Definitions.
PLACED IN SERVICE: definition
1.150-2 (c) Definitions.
plain par bond
1.148-1 (b) Certain definitions.
plain par bond: definition
1.148-1 (b) Certain definitions.
plain par bond: valuation
1.148-4 (e) Value of bonds --
POOLED FINANCING ISSUE
1.150-1 (b) Certain general definitions.
POOLED FINANCING ISSUE: definition
1.150-1 (b) Certain general definitions.
Pooled financings for small issuer exception
1.148-8 (d) Pooled financings --
pre-issuance accrued interest
1.148-1 (b) Certain definitions.
pre-issuance accrued interest: definition
1.148-1 (b) Certain definitions.
Preliminary expenditures exception
1.150-2 (f) Exceptions to general operating rules --
private activity bond
1.141-2 (c) General definition of private activity bond.
Private activity bond tests
1.141-2 Private activity bond tests.
Private activity bond tests: definition
1.141-2 (c) General definition of private activity bond.
Private activity bonds
1.149(e)-1 (b) Requirements for private activity bonds --
Private activity bonds: information reporting requirements
1.149(e)-1 (b) Requirements for private activity bonds --
Private activity bonds: restrictions on use of proceeds (1.147)
1.147-1 Other requirements applicable to certain private activity bonds.
private business test
1.141-2 (d) Reasonable expectations and deliberate actions --
Private business tests
1.141-1 (b) Certain general definitions.
Private business tests: definition
1.141-1 (b) Certain general definitions.
private business use
1.141-3 Definition of private business use.
private business use arrangements
1.141-3 (b) Types of private business use arrangements --
private business use tests
1.141-3 (d) Other exceptions --
private business use tests: definition
1.141-3 Definition of private business use.
private business use tests: measurement of
1.141-3 (g) Measurement of private business use --
private business use tests: Other exceptions
1.141-3 (d) Other exceptions --
private loan
1.141-5 (c) Definition of private loan --
private loan financing test
1.141-2 (d) Reasonable expectations and deliberate actions --
1.141-5 Private loan financing test.
private loan financing test: definition
1.141-5 (c) Definition of private loan --
private loan financing test: Tax assessment loan exception
1.141-5 (d) Tax assessment loan exception --
Private payments
1.141-4 (c) Private payments --
private payments and security
1.141-4 (b) Measurement of private payments and security --
private payments and security: measurement of
1.141-4 (b) Measurement of private payments and security --
Private security
1.141-4 (d) Private security --
Private security or payment test
1.141-4 Private security or payment test.
private security/payment test
1.141-4 (e) Generally applicable taxes --
private security/payment test: Generally applicable taxes
1.141-4 (e) Generally applicable taxes --
proceeds
1.148-1 (b) Certain definitions.
proceeds: definition
1.148-1 (b) Certain definitions.
Project period
1.141-1 (b) Certain general definitions.
Project period: definition
1.141-1 (b) Certain general definitions.
purpose investment
1.148-1 (b) Certain definitions.
purpose investment: definition
1.148-1 (b) Certain definitions.
Qualified 501(c)(3) bonds
1.145-1 Qualified 501(c)(3) bonds.
Qualified bond
1.141-1 (b) Certain general definitions.
Qualified bond: definition
1.141-1 (b) Certain general definitions.
QUALIFIED MORTGAGE LOAN
1.150-1 (b) Certain general definitions.
QUALIFIED MORTGAGE LOAN: definition
1.150-1 (b) Certain general definitions.
QUALIFIED STUDENT LOAN
1.150-1 (b) Certain general definitions.
QUALIFIED STUDENT LOAN: definition
1.150-1 (b) Certain general definitions.
reasonable expectations
1.141-2 (d) Reasonable expectations and deliberate actions --
reasonable expectations: 1.141 with regard to private activity bonds
1.141-2 (d) Reasonable expectations and deliberate actions --
reasonable expectations: 1.148-2 with regard to issuance: definition
1.148-1 (b) Certain definitions.
Reasonable required reserve or replacement funds in refundings
1.148-9 (e) Reasonable required reserve or replacement funds in refundings.
reasonable retainage
1.148-7 (d)(2) Extension for reasonable retainage.
reasonable retainage: 18 months
1.148-7 (d)(2) Extension for reasonable retainage.
reasonable retainage: 24-months
1.148-7 (e)(2) Extension for reasonable retainage.
reasonable retainage: definition
1.148-7 (h) Reasonable retainage definition.
reasonable retainage: effective dates
1.148-11 (d) Transition rule excepting certain state guarantee funds from the definition of replacement proceeds -
rebate
1.148-3 (b) Definition of rebate amount.
rebate amount
1.148-1 (b) Certain definitions.
rebate amount: definition
1.148-1 (b) Certain definitions.
rebate payments
1.148-3 (f) Amount of required rebate installment payment --
rebate payments: definition 1.148-3
1.148-3 (b) Definition of rebate amount.
rebate payments: interim and final
1.148-3 (f) Amount of required rebate installment payment --
rebate payments: overpayment of rebate
1.148-3(i) Recovery of overpayment of rebate --
rebate payments: Time and manner of payment
1.148-3 (g) Time and manner of payment.
receipt
1.148-1 (b) Certain definitions.
receipt: definition
1.148-1 (b) Certain definitions.
receipts
1.148-3 (d) (2) Definition of receipts.
receipts: definition 1.148-3
1.148-3 (d) (2) Definition of receipts.
Redemption at first call date
1.149(d)-1 (f) Redemption at first call date --
Redemption or defeasance of nonqualified bonds
1.141-12 (d) Redemption or defeasance of nonqualified bonds --
refunding issues
1.148-9 Arbitrage rules for refunding issues.
refunding issues: arbitrage rules
1.148-9 Arbitrage rules for refunding issues.
refundings
1.103-7 (b) Industrial development bonds, Definitions and Tests --
refundings: IDB issues
1.103-7 (b) Industrial development bonds, Definitions and Tests --
refundings: taxable
1.149(d)-1 (e) Taxable refundings --
REIMBURSEMENT ALLOCATION
1.150-2 (c) Definitions.
REIMBURSEMENT ALLOCATION: definition
1.150-2 (c) Definitions.
REIMBURSEMENT BOND
1.150-2 (c) Definitions.
REIMBURSEMENT BOND: definition
1.150-2 (c) Definitions.
reimbursement expenditures
1.150-2 (d) General operating rules for reimbursement expenditures.
reimbursement expenditures: general operating rules.
1.150-2 (d) General operating rules for reimbursement expenditures.
related parties
1.148-6 (d)(7) Payments to related parties.
RELATED PARTY
1.150-1 (b) Certain general definitions.
RELATED PARTY: definition
1.150-1 (b) Certain general definitions.
Remedial actions
1.142-2 Remedial actions.
Remedial actions: Exempt Facility Bonds
1.142-2 Remedial actions.
Remedial actions: private activity bonds
1.141-12 Remedial actions.
1.141-2 (f) Certain remedial actions.
Remedial actions: sec 1.147
1.147-2 Remedial actions.
Renewal option
1.141-1 (b) Certain general definitions.
Renewal option: definition
1.141-1 (b) Certain general definitions.
replacement proceeds
1.148-2 (e) (5) Temporary period for replacement proceeds --
replacement proceeds: temporary period
1.148-2 (e) (5) Temporary period for replacement proceeds --
safe harbor
1.148-5 (d)(6) Definition of fair market value --
Safe harbor for establishing fair market value for guaranteed investment contracts and investments purchased for a yield restricted defeasance escrow
1.148-11 (h) Safe harbor for establishing fair market value for guaranteed investment contracts and investments purchased for a yield restricted defeasance escrow.
Safe harbor for establishing fair market value for guaranteed investment contracts and investments purchased for a yield restricted defeasance escrow: refunding escrows
1.148-5 (d)(6) Definition of fair market value --
Small issuer exception
1.148-8 Small issuer exception to rebate requirement.
Small issuer exception: general requirements
1.148-8 Small issuer exception to rebate requirement.
Small issuer exception: General taxing powers
1.148-8 (b) General taxing powers.
Small issuer exception: Pooled financings
1.148-8 (d) Pooled financings --
Small issuer exception: Size limitation
1.148-8 (c) Size limitation --
Special rules on refundings
1.150-2 (f) Exceptions to general operating rules --
Spending exceptions
1.148-7 Spending exceptions to the rebate requirement.
Spending exceptions: 6-month exception
1.148-7 (c) 6-month exception --
Spending exceptions: no retroactive elections
1.148-11 (b) Elective retroactive application in whole --
Spending exceptions: Pooled financing issue
1.148-7 (b)(6) Pooled financing issue --
Spending exceptions: under general rebate requirement
1.148-7 Spending exceptions to the rebate requirement.
student loan bonds arb yield calculation
1.148-4 (g) Yield on certain mortgage revenue and student loan bonds.
Student loan special allowance payments
1.148-5 (b)(5) Student loan special allowance payments included in yield.
Student loans
1.148-2 (d) (2) Definitions of materially higher yield --
Student loans: materially higher investments
1.148-2 (d) (2) Definitions of materially higher yield --
Table of contents
1.150-2 (a) Table of contents.
Table of contents: 1.142 Exempt Facility Bonds
1.142-0 Table of contents.
Table of contents: 1.150-2(a)
1.150-2 (a) Table of contents.
Table of contents: Sec. 1.145
1.145-0 Table of contents.
Table of contents: section 1.141
1.141-0 Table of Contents.
Table of contents: section 1.148
1.148-0 (c) Section 148 Table of contents.
tax assesment bonds
1.141-3 (e) Special rule for tax assesment bonds.
tax assesment bonds: special rule
1.141-3 (e) Special rule for tax assesment bonds.
TAX-EXEMPT BOND
1.150-1 (b) Certain general definitions.
TAX-EXEMPT BOND: definition
1.150-1 (b) Certain general definitions.
Tax-exempt investments
1.148-2 (d) (2) Definitions of materially higher yield --
Tax-exempt investments: materially higher investments
1.148-2 (d) (2) Definitions of materially higher yield --
Taxable refundings
1.149(d)-1 (e) Taxable refundings --
temporary period
1.148-2 (e) (2) General 3-year temporary period for capital projects and qualified mortgage loans --
temporary period: 3-year and 5-year
1.148-2 (e) (2) General 3-year temporary period for capital projects and qualified mortgage loans --
temporary period: for pooled financings
1.148-2 (e) (4) Temporary period for pooled financings --
temporary period: for restricted working capital expenditures
1.148-2 (e) (3) Temporary period for restricted working capital expenditures --
temporary period: replacement proceeds
1.148-2 (e) (5) Temporary period for replacement proceeds --
Temporary periods
1.148-2 (e) Temporary periods --
Temporary periods in refundings
1.148-9 (d) Temporary periods in refundings --
Termination of 1 12 percent penalty
1.148-7 (i)(5) One and one-half percent penalty in lieu of arbitrage rebate.
transferred proceeds
1.148-9 (b) Transferred proceeds allocation rule --
transferred proceeds: allocation rule
1.148-9 (b) Transferred proceeds allocation rule --
transferred proceeds: Allocations of mixed escrows
1.148-9 (c)(2) Allocations of mixed escrows to expenditures for principal, interest, and redemption prices on a prior issue --
transferred proceeds: anti-abuse rules
1.148-10 (c)(2) Definition of excess gross proceeds.
transferred proceeds: definition
1.148-1 (b) Certain definitions.
transferred proceeds: definition: Operating rules for separation of prior issue into refunded and unrefunded portions
1.148-9 (i) Operating rules for separation of prior issue into refunded and unrefunded portions --
transferred proceeds: multi-generational transfers
1.148-9 (b)(4) Limitation on multi-generational transfers.
transferred proceeds: Multipurpose issue allocations
1.148-9 (h) Multipurpose issue allocations --
transferred proceeds: spending exceptions
1.148-7 (b) Rules applicable for all spending exceptions.
transferred proceeds: spending exceptions: transition rule
1.148-5 (d)(4) Special transition rule for transferred proceeds.
transferred proceeds: transition rule: definition
1.148-11 (d) Transition rule excepting certain state guarantee funds from the definition of replacement proceeds -
Transition rule regarding applicability of yield reduction
1.148-11 (f) Transition rule regarding applicability of yield reduction rule.
unconditionally payable
1.148-1 (b) Certain definitions.
unconditionally payable: definition
1.148-1 (b) Certain definitions.
Universal cap
1.148-9 (b)(3) Relation of transferred proceeds rule to universal cap rule --
Universal cap: on value of nonpurpose investments
1.148-6 (b)(2) Universal cap on value of nonpurpose investments allocated to an issue --
Universal cap: relation to transferred proceeds rule
1.148-6 (b)(2) Universal cap on value of nonpurpose investments allocated to an issue --
Universal cap: relation to transferred proceeds rule: on value of nonpurpose investments
1.148-6 (b)(2) Universal cap on value of nonpurpose investments allocated to an issue --
Unrefunded debt service remains eligible for future advance refunding
1.149(d)-1 (c) Unrefunded debt service remains eligible for future advance refunding.
Unrelated or disproportionate use test
1.141-9 Unrelated or disproportionate use test.
Unrelated use
1.141-9 (b) Unrelated use --
Value of investments
1.148-5 (d) Value of investments --
variable yield bond
1.148-1 (b) Certain definitions.
variable yield bond: definition
1.148-1 (b) Certain definitions.
variable yield bonds treated as fixed yield bonds
1.148-4 (h) (4) Certain variable yield bonds treated as fixed yield bonds --
variable yield issue arb yld calculation
1.148-4 (c) Computing yield on a variable yield issue --
waiver
1.148-3 (h) Penalty in lieu of loss of tax exemption --
waiver: 1.148-2
1.148-3 (h) Penalty in lieu of loss of tax exemption --
waste remediation bonds
1.141-4 (f) Certain waste remediation bonds --
Weighted average maturity
1.141-1 (b) Certain general definitions.
Weighted average maturity: definition
1.141-1 (b) Certain general definitions.
Weighted average reasonably expected economic life
1.141-1 (b) Certain general definitions.
Weighted average reasonably expected economic life: definition
1.141-1 (b) Certain general definitions.
Yield on an investment
1.148-5 Yield and valuation of investments.
Yield reduction payments
1.148-5 (c) Yield reduction payments to the United States --
yield reduction rule
1.148-5 (c)(3) Applicability of special yield reduction rule --
yield restricted
1.148-1 (b) Certain definitions.
yield restricted investment valued at present value
1.148-5 (d)(2) Mandatory valuation of yield restricted investments at present value.
yield restricted investment valued at present value: definition
1.148-1 (b) Certain definitions.
yield-to-call bond arbitrage yield limit calculation
1.148-4 (b) (3) Yield on certain fixed yield bonds subject to optional early redemption --
