{"data":{"id":"us/26-cfr-1.144-2","jurisdiction":"us","citation":"26 CFR 1.144-2","heading":"-2 Remedial actions.","body":"The remedial action rules of § 1.142-2 apply to qualified small issue bonds issued under section 144(a) and to qualified redevelopment bonds issued under section 144(c), for this purpose treating those bonds as exempt facility bonds and the qualifying purposes for those bonds as exempt facilities.","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":"e47a03325fd0b3abae0e30caaa33997a028fd2f6719e3d5946de7301a6c9f2b6","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.144-1","next":"us/26-cfr-1.145-0"},"notice":"GroundRules: Original legal text. Not legal advice."}