{"data":{"id":"us/26-cfr-1.142-0","jurisdiction":"us","citation":"26 CFR 1.142-0","heading":"-0 Table of contents.","body":"This section lists the captioned paragraphs contained in §§ 1.142-1 through 1.142-3.\n§ 1.142-1 Exempt facility bonds.\n(a) Overview.\n(b) Scope.\n(c) Effective dates.\n§ 1.142-2 Remedial actions.\n(a) General rule.\n(b) Reasonable expectations requirement.\n(c) Redemption or defeasance.\n(1) In general.\n(2) Notice of defeasance.\n(3) Special limitation.\n(4) Special rule for dispositions of personal property.\n(5) Definitions.\n(d) When a failure to properly use proceeds occurs.\n(1) Proceeds not spent.\n(2) Proceeds spent.\n(e) Nonqualified bonds.\n(1) Amount of nonqualified bonds.\n(2) Allocation of nonqualified bonds.\n§ 1.142-3 Refunding issues. [Reserved]","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"95a649482c9f5ad2af3e82b254e2301dde96ff17c92b96f499bd2dcbf9263cf0","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.141-16","next":"us/26-cfr-1.142-1"},"notice":"GroundRules: Original legal text. Not legal advice."}