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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.147(b)-1: (b)-1 Bond maturity limitation-treatment of working capital.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

Section 147(b) does not apply to proceeds of a private activity bond issue used to finance working capital expenditures.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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