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Copyrights, Limitations of Warranty, Etc.
Copyrights, Limitations of Warranty, Etc
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1.103 Interest on State and Local Bonds Book
1.103-1 Interest upon obligations of a State, territory, etc.
1.103-7 (a) In general.
1.103-7 (b) Industrial development bonds, Definitions and Tests --
1.141 Private Activity Bonds Book
1.141-0 Table of Contents
1.141-0 Table of Contents.
1.148-0 (a) Overview.
1.148-0 (b) Scope.
1.148-0 (c) Section 148 Table of contents.
1.141-1 Definitions and rules of general application
1.141-1 Definitions and rules of general application.
1.141-1 (a) In general.
1.141-1 (b) Certain general definitions.
1.141-1 (c) Elections.
1.141-2 Private activity bond tests
1.141-2 Private activity bond tests.
1.141-2 (a) Overview.
1.141-2 (b) Scope.
1.141-2 (c) General definition of private activity bond.
1.141-2 (d) Reasonable expectations and deliberate actions --
1.141-2 (e) When a deliberate action occurs.
1.141-2 (f) Certain remedial actions.
1.141-2 (g) Examples.
1.141-3 Definition of private business use
1.141-3 Definition of private business use.
1.141-3 (a) General rule --
1.141-3 (b) Types of private business use arrangements --
1.141-3 (c) Exception for general public use --
1.141-3 (d) Other exceptions --
1.141-3 (e) Special rule for tax assesment bonds.
1.141-3 (f) Examples.
1.141-3 (g) Measurement of private business use --
1.141-3 (g) (8) Examples - Measurement of private business use
1.141-4 Private security or payment test
1.141-4 Private security or payment test.
1.141-4 (a) General rule - Private security or payment test
1.141-4 (b) Measurement of private payments and security --
1.141-4 (c) Private payments --
1.141-4 (d) Private security --
1.141-4 (e) Generally applicable taxes --
1.141-4 (f) Certain waste remediation bonds --
1.141-4 (g) Examples-Private security or payment test.
1.141-5 Private loan financing test
1.141-5 Private loan financing test.
1.141-5 (a) In general - Private loan financing test.
1.141-5 (b) Measurement of test.
1.141-5 (c) Definition of private loan --
1.141-5 (d) Tax assessment loan exception --
1.141-5 (e) Example.
1.141-6 Allocation and accounting rules
1.141-6 Allocation and accounting rules.
1.141-6 (a) Allocation of proceeds to expenditures.
1.141-7T Special rules for output facilities (temporary)
1.141-7T Special rules for output facilities [Temporary].
1.141-7T (a) Overview.
1.141-7T (b) Definitions.
1.141-7T (c) Output contracts --
1.141-7T (d) Measurement of private business use.
1.141-7T (e) Measurement of private security or payment.
1.141-7T (f) Exceptions for certain contracts --
1.141-7T (g) Allocations of output facilities and systems --
1.141-7T (h) Examples-Special rules for output facilities.
1.141-8T $15 million limitation for output facilities (temporary)
1.141-8T $15 million limitation for output facilities [Temporary].
1.141-8T (a) In general --
1.141-8T (b) Definition of project --
1.141-8T (c) Example -$15 million limitation for output facilities.
1.141-9 Unrelated or disproportionate use test
1.141-9 Unrelated or disproportionate use test.
1.141-9 (a) General rules --
1.141-9 (b) Unrelated use --
1.141-9 (c) Disproportionate use --
1.141-9 (d) Maximum use taken into account.
1.141-9 (e) Examples Unrelated or disproportionate use test.
1.141-10 Coordination with volume cap (reserved)
1.141-10 Coordination with volume cap. [Reserved]
1.141-11 Acquisition of nongovernmental output property (reserved)
1.141-11 Acquisition of nongovermmental output property. [Reserved]
1.141-12 Remedial actions
1.141-12 Remedial actions.
1.141-12 (a) Conditions to taking remedial action.
1.141-12 (b) Effect of remedial action --
1.141-12 (c) Dispositions proceeds --
1.141-12 (d) Redemption or defeasance of nonqualified bonds --
1.141-12 (e) Alternative use of disposition proceeds --
1.141-12 (f) Alternative use of facility.
1.141-12 (g) Rules for deemed reissuance.
1.141-12 (h) Authority of commissioner to provide for additional remedial actions.
1.141-12 (i) Effect of remedial action on continuing compliance.
1.141-12 (j) Nonqualified bonds --
1.141-12 (k) Examples - Remedial actions.
1.141-13 Refunding issues (reserved)
1.141-13 Refunding issues. [Reserved]
1.141-14 Anti-abuse rules
1.141-14 Anti-abuse rules.
1.141-14 (a) Authority of commissioner to reflect substance of transactions.
1.141-14 (b) Example- Anti-abuse rules.
1.141-15 Effective dates
1.141-15 Effective dates.
1.141-15 (a) Scope.
1.141-15 (b) Effective dates.
1.141-15 (c) Refunding bonds.
1.141-15 (d) Permissive application of regulations.
1.141-15 (e) Permissive retroactive application of certain sections .
1.141-16 Effective dates for qualified private activity bond provisions
1.141-16 Effective dates for qualified private activity bond provisions.
1.142 Exempt Facility Bonds
1.142-0 Table of contents.
1.142-1 Exempt facility bonds.
1.142-2 Remedial actions.
1.142-3 Refunding issues. [Reserved]
1.142-4 Use of proceeds to provide a facility.
1.142(a)(5)-1 Exempt facility bonds: Sewage facilities.
1.142(f)(4)-1T Manner of making election to terminate tax-exempt bond financing (Temporary)
1.144 Qualified Small Issue, Student Loan, Redevelopment bonds Book
1.144-0 Table of contents.
1.144-1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelopm
1.144-2 Remedial actions.
1.144-3 Standard deduction for individuals choosing income averaging [Removed].
1.145 Qualified 501(c)(3) Bonds Book
1.145-0 Table of contents.
1.145-1 Qualified 501(c)(3) bonds.
1.145-2 Application of private activity bond regulations.
1.147 Other Restrictions on Private Activity Bonds Book
1.147-0 Table of contents.
1.147-1 Other requirements applicable to certain private activity bonds.
1.147-2 Remedial actions.
1.147(b)-1 Bond maturity limitation-treatment of working capital.
1.148 General Arbitrage Rules for State and Local Bond Issues Book
1.148-0 Scope and Table of Contents Book
1.148-0 Scope and table of contents.
1.148-0 (a) Overview.
1.148-0 (b) Scope.
1.148-0 (c) Section 148 Table of contents.
1.148-1 Definitions and Elections Book
1.148-1 (a) In general.
1.148-1 (b) Certain definitions.
1.148-1 (c) Definition of replacement proceeds --
1.148-1 (c) (1) In general.
1.148-1 (c )(2) Sinking fund
1.148-1 (c) (3) Pledged fund
1.148-1 (c) (4) Other replacement proceeds --
1.148-1 (d) Elections.
1.148-1 (e) Investment-type property --
1.148-1 (e) (1) In general.
1.148-1 (e) (2) Non-customary prepayments.
1.148-1 (e) (3) Certain hedges.
1.148-2 General Arbitrage Yield Restrictions Book
1.148-2 General arbitrage yield restriction rules.
1.148-2 (a) In general.
1.148-2 (b) Reasonable expectations --
1.148-2 (c) Intentional acts.
1.148-2(d) Materially higher yielding investments subbook
1.148-2 (d) Materially higher yielding investments --
1.148-2 (d) (1) In general.
1.148-2 (d) (2) Definitions of materially higher yield --
1.148-2 (d) (3) Mortgage loans.
1.148-2(e) Temporary periods
1.148-2 (e) Temporary periods --
1.148-2 (e) (1) In general.
1.148-2 (e) (2) General 3-year temporary period for capital projects and qualified mortgage
1.148-2 (e) (3) Temporary period for restricted working capital expenditures --
1.148-2 (e) (4) Temporary period for pooled financings --
1.148-2 (e) (5) Temporary period for replacement proceeds --
1.148-2 (e) (6) Temporary period for investment proceeds.
1.148-2 (e) (7) Other amounts.
1.148-2(f) Reserve or replacement funds subbook
1.148-2 (f) Reserve or replacement funds --
1.148-2 (f) (1) General 10 percent limitation on funding with sale proceeds.
1.148-2 (f) (2) Exception from yield restriction for reasonably required reserve or replace
1.148-2 (f) (3) Certain parity reserve funds.
1.148-2(g) Minor portion subbook
1.148-2 (g) Minor portion.
1.148-2(h) Certain waivers permitted subbook
1.148-2 (h) Certain waivers permitted.
1.148-3 General Arbitrage Rebate Rules Book
1.148-3 General arbitrage rebate rules.
1.148-3 (a) In general.
1.148-3 (b) Definition of rebate amount.
1.148-3 (c) Computation of future value of a payment or receipt.
1.148-3(d) Payments and receipts subbook
1.148-3 (d) Payments and receipts --
1.148-3 (d) (1) Definition of payments.
1.148-3 (d) (2) Definition of receipts.
1.148-3 (d) (3) Special rules for commingled funds.
1.148-3(e) Computation dates subbook
1.148-3 (e) Computation dates --
1.148-3 (e) (1) In general.
1.148-3 (e) (2) Final computation date.
1.148-3(f) Amount of required rebate installment payment subbbook
1.148-3 (f) Amount of required rebate installment payment --
1.148-3 (f)(1) Amount of interim rebate payments.
1.148-3 (f)(2) Amount of final rebate payment.
1.148-3 (f)(3) Future value of rebate payments.
1.148-3 (g) Time and manner of payment
1.148-3 (g) Time and manner of payment.
1.148-3 (g)(1) In general.
1.148-3 (g)(2) Interest on underpayments.
1.148-3 (g)(3) Waivers of the penalty.
1.148-3(h) Penalty in lieu of loss of tax exemption subbook
1.148-3 (h) Penalty in lieu of loss of tax exemption --
1.148-3(i) Recovery of overpayment of rebate subbook
1.148-3(i) Recovery of overpayment of rebate --
1.148-3 (i)(1) In general.
1.148-3(i)(2) Limitations on recovery.
1.148-3(j) Examples Subbbook
1.148-3(j) Examples.
1.148-3(j) Example 1. Calculation and payment of rebate for a fixed yield issue.
1.148-3(j) Example 2. Calculation and payment of rebate for a variable yield issue.
1.148-3 (g)(4) Application to alternative penalty under section 1.148-7.
1.148-4 Yield on an Issue of Bonds Book
1.148-4 (a) In general.
1.148-4(b) Computing yield on a fixed yield issue subbook
1.148-4 (b) Computing yield on a fixed yield issue --
1.148-4 (b)(1) In general --
1.148-4 (b)(2) Yield on certain fixed yield bonds subject to mandatory or contingent early
1.148-4 (b) (3) Yield on certain fixed yield bonds subject to optional early redemption --
1.148-4 (b)(4) Yield recomputed upon transfer of certain rights associated with the bond.
1.148-4(b)(5) Special aggregation rule treating certain bonds as a single fixed yield bond.
1.148-4(b)(6) Examples.
1.148-4(c) Computing yield on a variable yield issue subbook
1.148-4 (c) Computing yield on a variable yield issue --
1.148-4 (c) (1) In general.
1.148-4 (c) (2) Payments on bonds included in yield for a computation period --
1.148-4 (c) (3) Example.
1.148-4(d) Conversion from variable yield issue to fixed issue subbook
1.148-4 (d) Conversion from variable yield issue to fixed yield issue.
1.148-4(e) Value of bond subbook
1.148-4 (e) Value of bonds --
1.148-4 (e) (1) Plain par bonds.
1.148-4 (e) (2) Other bonds.
1.148-4(f) Qualified gurantees subbook
1.148-4 (f) Qualified guarantees --
1.148-4 (f) (1) In general.
1.148-4 (f) (2) Interest savings.
1.148-4 (f) (3) Guarantee in substance.
1.148-4 (f) (4) Reasonable charge --
1.148-4 (f) (5) Guarantee of purpose investments.
1.148-4 (f) (6) Allocation of qualified guarantee payments --
1.148-4 (f) (7) Refund or reduction of guarantee payments.
1.148(g) Yield on certain mortgage revenue and student loan bonds subbook
1.148-4 (g) Yield on certain mortgage revenue and student loan bonds.
1.148-4(h) Qualified heding transactions subbook
1.148-4 (h) Qualified hedging transactions --
1.148-4 (h)(1) In general.
1.148-4 (h)(2) Qualified hedge defined.
1.148-4 (h)(3) Accounting for qualified hedges --
1.148-4 (h) (4) Certain variable yield bonds treated as fixed yield bonds --
1.148-4 (h)(5) Contracts entered into before issue date of hedged bond --
1.148-4 (h)(6) Authority of the Commissioner.
1.148-5 Yield and Valuation of Investments Book
1.148-5 Yield and valuation of investments.
1.148-5 (a) In general.
1.148-5(b) Yield on an investment subbook
1.148-5 (b) Yield on an investment --
1.148-5 (b)(1) In general.
1.148-5 (b) (2) Yield on a separate class of investments --
1.148-5 (b) (3) Investments to be held beyond issue`s maturity or beyond temporary period.
1.148-5 (b)(4) Consistent redemption assumptions on purpose investments.
1.148-5 (b)(5) Student loan special allowance payments included in yield.
1.148-5(c) Yield reduction payments to the United States subbook
1.148-5 (c) Yield reduction payments to the United States --
1.148-5 (c)(1) In general.
1.148-5 (c)(2) Manner of payment --
1.148-5 (c)(3) Applicability of special yield reduction rule --
1.148-5(d) Value of investments subbook
1.148-5 (d) Value of investments --
1.148-5 (d)(1) In general.
1.148-5 (d)(2) Mandatory valuation of yield restricted investments at present value.
1.148-5 (d)(3) Mandatory valuation of certain investments at fair market value --
1.148-5 (d)(4) Special transition rule for transferred proceeds.
1.148-5 (d)(5) Definition of present value of an investment.
1.148-5 (d)(6) Definition of fair market value --
1.148-5(e) Administrative costs of investments subbook
1.148-5 (e) Administrative costs of investments --
1.148-5 (e)(1) In general.
1.148-5 (e)(2) Qualified administrative costs on nonpurpose investments --
1.148-5 (e)(3) Qualified administrative costs on purpose investments --
1.148-6 General Allocation and Accounting Rules Book
1.148-6 General allocation and accounting rules.
1.148-6(a) In general subbook
1.148-6 (a) In general --
1.148-6 (a)(1) Reasonable accounting methods required.
1.148-6 (a)(2) Bona fide deviations from accounting method.
1.148-6(b) Allocation of gross proceeds to an issue subbook
1.148-6 (b) Allocation of gross proceeds to an issue --
1.148-6 (b)(1) One-issue rule and general ordering rules.
1.148-6 (b)(2) Universal cap on value of nonpurpose investments allocated to an issue --
1.148-6(c) Fair market value limit on allocations to nonpurpose investments subbook
1.148-6 (c) Fair market value limit on allocations to nonpurpose investments.
1.148-6(d) Allocation of gross proceeds to expenditures subbook
1.148-6 (d) Allocation of gross proceeds to expenditures --
1.148-6 (d)(1) Expenditures in general --
1.148-6 (d)(2) Treatment of gross proceeds invested in purpose investments --
1.148-6 (d)(3) Expenditures for working capital purposes --
1.148-6 (d)(4) Expenditures for grants --
1.148-6 (d)(5) Expenditures for reimbursement purposes.
1.148-6 (d)(6) Expenditures of certain commingled investment proceeds of governmental issue
1.148-6 (d)(7) Payments to related parties.
1.148-6(e) Special rules for commingled funds subbook
1.148-6 (e) Special rules for commingled funds --
1.148-6 (e)(1) In general.
1.148-6 (e)(2) Investments held by a commingled fund --
1.148-6 (e)(3) Certain expenditures involving a commingled fund.
1.148-6 (e)(4) Fiscal periods.
1.148-6 (e)(5) Unrealized gains and losses on investments of a commingled fund --
1.148-6 (e)(6) Allocations of commingled funds serving as common reserve funds or sinking f
1.148-7 Spending Exceptions to the Rebate Requirement Book
1.148-7 Spending exceptions to the rebate requirement.
1.148-7(a) Scope of Section subbook
1.148-7 (a) Scope of section --
1.148-7 (a)(1) In general.
1.148-7 (a)(2) Relationship of spending exceptions.
1.148-7 (a)(3) Spending exceptions not mandatory.
1.148-7(b) Rules applicable for all spending exceptions
1.148-7 (b) Rules applicable for all spending exceptions.
1.148-7 (b)(1) Special transferred proceeds rules --
1.148-7 (b)(2) Application of multipurpose issue rules.
1.148-7 (b)(3) Expenditures for governmental purposes of the issue.
1.148-7 (b)(4) De minimis rule.
1.148-7(c) 6-month exception subbook
1.148-7 (c) 6-month exception --
1.148-7 (c)(1) General rule.
1.148-7 (c)(2) Additional period for certain bonds.
1.148-7 (c)(3) Amounts not included in gross proceeds.
1.148-7 (c)(4) Series of refundings.
1.148-7(d) 18-month exception subbook
1.148-7 (d) 18-month exception --
1.148-7 (d)(1) General rule.
1.148-7 (d)(2) Extension for reasonable retainage.
1.148-7 (d)(3) Gross proceeds --
1.148-7 (d)(4) Application to multipurpose issues.
1.148-7(e) 2-year exception subbook
1.148-7 (e) 2-year exception --
1.148-7 (e)(1) General rule.
1.148-7 (e)(2) Extension for reasonable retainage.
1.148-7 (e) (3) Definitions.
1.148-7(f) Construction issue subbook
1.148-7 (f) Construction issue --
1.148-7 (f)(1) Definition.
1.148-7 (f)(2) Use of actual facts.
1.148-7 (f)(3) Ownership requirement --
1.148-7(g) Construction expenditures subbook
1.148-7 (g) Construction expenditures --
1.148-7 (g)(1) Definition.
1.148-7 (g)(2) Certain acquisitions under turnkey contracts treated as construction expendi
1.148-7 (g)(3) Constructed personal property.
1.148-7 (g)(4) Specially developed computer software.
1.148-7 (g)(5) Examples.
1.148-7(h) Reasonable retainage definition subbook
1.148-7 (h) Reasonable retainage definition.
1.148-7(i) Available construction proceeds subbook
1.148-7 (i) Available construction proceeds --
1.148-7 (i)(1) Definition in general.
1.148-7 (i)(2) Earnings on a reasonably required reserve or replacement fund.
1.148-7 (i)(3) Reasonable expectations test for future earnings.
1.148-7 (i)(4) Issuance costs.
1.148-7 (i)(5) One and one-half percent penalty in lieu of arbitrage rebate.
1.148-7 (i)(6) Payments on purpose investments and repayments of grants.
1.148-7 (i)(7) Examples.
1.148-7(j) Election to treat portion of issue used for construction as separate issue subbk
1.148-7 (j) Election to treat portion of issue used for construction as separate issue --
1.148-7 (j)(1) In general.
1.148-7 (j)(2) Example.
1.148-7(k) One and one-half percent penalty in lieu of arbitrage rebate subbook
1.148-7 (k) One and one-half percent penalty in lieu of arbitrage rebate --
1.148-7 (k)(1) In general.
1.148-7 (k)(2) Application to reasonable retainage.
1.148-7 (k)(3) Coordination with rebate requirement.
1.148-7(l) Termination of 1 1/2 percent penalty subbook
1.148-7 (l) Termination of 1 12 percent penalty --
1.148-7 (l)(1) Termination after initial temporary period.
1.148-7 (l)(2) Termination before end of initial temporary period.
1.148-7 (l)(3) Application to reasonable retainage.
1.148-7(m) Payment of penalties subbook
1.148-7 (m) Payment of penalties.
1.148-8 Small Issuer Exception to Rebate Requirement Book
1.148-8 Small issuer exception to rebate requirement.
1.148-8 (a) Scope.
1.148-8 (b) General taxing powers.
1.148-8 (c) Size limitation --
1.148-8 (c)(1) In general.
1.148-8 (c)(2) Aggregation rules.
1.148-8 (c)(3) Certain refunding bonds not taken into account.
1.148-8 (d) Pooled financings --
1.148-8 (d)(1) Treatment of pool issuer.
1.148-8 (d)(2) Treatment of conduit borrowers.
1.148-8 (e) Refunding issues --
1.148-8 (e)(1) In general.
1.148-8 (e)(2) Multipurpose issues.
1.148-9 Transferred Proceeds Allocation Rule Book
1.148-9 Arbitrage rules for refunding issues.
1.148-9 (a) Scope of application.
1.149(b) Transferred Proceeds allocation rule subbook
1.148-9 (b) Transferred proceeds allocation rule --
1.148-9 (b)(1) In general.
1.148-9 (b)(2) Special definition of principal amount.
1.148-9 (b)(3) Relation of transferred proceeds rule to universal cap rule --
1.148-9 (b)(4) Limitation on multi-generational transfers.
1.149(c) Special allocation rules for refunding issues subbook
1.148-9 (c) Special allocation rules for refunding issues --
1.148-9 (c)(1) Allocations of investments --
1.148-9 (c)(2) Allocations of mixed escrows to expenditures for principal, interest, and re
1.149(d) Temporary periods in refundings subbook
1.148-9 (d) Temporary periods in refundings --
1.148-9 (d)(1) In general.
1.148-9 (d)(2) Types of temporary periods in refundings.
1.149(e) Reasonable required reserve or replacement funds subbook
1.148-9 (e) Reasonable required reserve or replacement funds in refundings.
1.148-9(f) Minor portions in refunding subbook
1.148-9 (f) Minor portions in refundings.
1.148-9(g) Certain waivers permitted subbook
1.148-9 (g) Certain waivers permitted.
1.148-9 (h) Multipurpose issue allocations subbook
1.148-9 (h) Multipurpose issue allocations --
1.148-9 (h)(1) Application of multipurpose issue allocation rules.
1.148-9 (h)(2) Rules on allocations of multipurpose issues --
1.148-9 (h)(3) Separate purposes of a multipurpose issue --
1.148-9 (h)(4) Allocations of bonds of a multipurpose issue --
1.148-9 (h)(5) Limitation on multi-generation allocations.
1.148-9(i) Operating rules for separation of prior issue into refunded and unrefunded porti
1.148-9 (i) Operating rules for separation of prior issue into refunded and unrefunded port
1.148-9 (i)(1) In general.
1.148-9 (i)(2) Allocations of proceeds and investments in a partial refunding.
1.148-9 (i)(3) References to prior issue.
1.148-10 Anti-Abuse Rules and Authority of Commissioner Book
1.148-10 Anti-abuse rules and authority of commissioner.
1.148-10 (a) Abusive arbitrage device --
1.148-10 (a)(1) In general.
1.148-10 (a)(2) Abusive arbitrage device defined.
1.148-10 (a)(3) Exploitation of tax-exempt interest rates.
1.148-10 (a)(4) Overburdening the tax-exempt market.
1.148-10 (b) Consequences of overburdening the tax-exempt bond market --
1.148-10 (b)(1) In general.
1.148-10 (b)(2) Application.
1.148-10 (c) Anti-abuse rules on excess gross proceeds of advance refunding issues --
1.148-10 (c)(1) In general.
1.148-10 (c)(2) Definition of excess gross proceeds.
1.148-10 (c)(3) Special treatment of transferred proceeds.
1.148-10 (c)(4) Special rule for crossover refundings.
1.148-10 (c)(5) Special rule for gross refundings.
1.148-10 (d) Examples.
1.148-10 (e) Authority of the commissioner to clearly reflect the economic substance of a t
1.148-10 (f) Authority of the commissioner to require an earlier date for payment of rebate
1.148-10 (g) Authority of the commissioner to waive regulatory limitations.
1.148-11 Effective Dates Book
1.148-11 Effective dates.
1.148-11 (a) In general.
1.148-11 (b) Elective retroactive application in whole --
1.148-11 (b)(1) In general.
1.148-11 (b)(2) No elective retroactive application for 18-month spending exception.
1.148-11 (b)(3) No elective retoactive application for hedges of fixed rate issues.
1.148-11 (b)(4) No elective retroactive application for safe harbor
1.148-11 (c) Elective retroactive application of certain provisions and special rules --
1.148-11 (c)(1) Retroactive application of overpayment recovery provisions.
1.148-11 (c)(2) Certain allocations of multipurpose issues.
1.148-11 (c)(3) Special limitation.
1.148-11 (d) Transition rule excepting certain state guarantee funds from the definition of
1.148-11 (d)(1) Certain perpetual trust funds.
1.148-11 (d)(2) Termination before end of initial temporary period.
1.148-11 (d)(3) Application to reasonable retainage.
1.148-11 (d)(4) Example.
1.148-11 (e) Transition rule regarding special allowance payments.
1.148-11 (f) Transition rule regarding applicability of yield reduction rule.
1.148-11 (h) Safe harbor for establishing fair market value for guaranteed investment contr
1.149 Federally guaranteed bonds/limitations on advance refundings Book
1.149(b)(3)-1T Permitted investments (Temporary).
1.149(b)-1 Federally guaranteed bonds.
1.149(b)-1 (a) General rule.
1.149(b)-1 (b) Exceptions.
1.149(b)-1 (c) Effective date.
1.149(d)-1 Limitations on advance refundings.
1.149(d)-1A Limitations on advance refundings.
1.149(d)-1 (a) General rule.
1.149(d)-1 (b) Advance refunding issues that employ abusive devices --
1.149(d)-1 (c) Unrefunded debt service remains eligible for future advance refunding.
1.149(d)-1 (d) Application of arbitrage regulations --
1.149(d)-1 (e) Taxable refundings --
1.149(d)-1 (f) Redemption at first call date --
1.149(d)-1 (g) Effective date --
1.149(e)-1 Information reporting requirements for tax-exempt bonds.
1.149(e)-1 (a) General rule.
1.149(e)-1 (b) Requirements for private activity bonds --
1.149(e)-1 (c) Requirements for governmental bonds --
1.149(e)-1 (d) Filing of forms and special rules --
1.149(e)-1 (e) Definitions.
1.149(g)-1 Hedge bonds.
1.149(g)-1 (a) Certain definitions.
1.149(g)-1 (b) Applicability of arbitrage allocation and accounting rules.
1.149(g)-1 (c) Refundings --
1.149(g)-1 (d) Effective date.
1.150 Definitions Book
1.150-0 Table of contents.
1.150-1 Definitions.
1.150-1A Definitions.
1.150-1 (a) Scope and effective date --
1.150-1 (b) Certain general definitions.
1.150-1 (c) Definition of issue --
1.150-1 (d) Definition of refunding issue and related definitions --
1.150-1 (e) Controlled group, definition
1.150-2 Proceeds of bonds used for reimbursement.
1.150-2 (a) Table of contents.
1.150-2 (b) Scope.
1.150-2 (c) Definitions.
1.150-2 (d) General operating rules for reimbursement expenditures.
1.150-2 (e) Official intent rules.
1.150-2 (f) Exceptions to general operating rules --
1.150-2 (h) Anti-abuse rules --
1.150-2 (i) Authority of the commissioner to prescribe rules.
1.150-2 (j) Effective date --
1.150-4 Change in use of facilities financed with tax-exempt private activity bonds.
1.150-4 (a) Scope.
1.150-4 (b) Effect of remedial actions --
1.150-4 (c) Allocation rules --
1.150-5T Filing notices and elections (Temporary).
1.150-5T (a) In general.
1.150-5T (b) Effective dates.