GroundRules
26 CFR 1.145-0: -0 Table of contents.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—INCOME TAX
- PART 1—INCOME TAXES
This section lists the captioned paragraphs contained in §§ 1.145-1 and 1.145-2.
§ 1.145-1 Qualified 501(c)(3) bonds.
(a) Overview.
(b) Scope.
(c) Effective dates.
§ 1.145-2 Application of private activity bond regulations.
(a) In general.
(b) Modification of private business tests.
(c) Exceptions.
(1) Certain provisions relating to governmental programs.
(2) Costs of issuance.
(d) Issuance costs financed by prior issue.
Collected 2026-08-27T02:25:11Z. Source file · JSON