{"data":{"id":"us/26-cfr-1.145-0","jurisdiction":"us","citation":"26 CFR 1.145-0","heading":"-0 Table of contents.","body":"This section lists the captioned paragraphs contained in §§ 1.145-1 and 1.145-2.\n§ 1.145-1 Qualified 501(c)(3) bonds.\n(a) Overview.\n(b) Scope.\n(c) Effective dates.\n§ 1.145-2 Application of private activity bond regulations.\n(a) In general.\n(b) Modification of private business tests.\n(c) Exceptions.\n(1) Certain provisions relating to governmental programs.\n(2) Costs of issuance.\n(d) Issuance costs financed by prior issue.","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":"78da02e8d3a3a9486b3d32d62cd89de4f40e8145073b7c3e899366eb68ac8bdf","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.144-2","next":"us/26-cfr-1.145-1"},"notice":"GroundRules: Original legal text. Not legal advice."}