{"data":{"id":"us/26-cfr-1.147-0","jurisdiction":"us","citation":"26 CFR 1.147-0","heading":"-0 Table of contents.","body":"This section lists the captioned paragraphs contained in §§ 1.147-1 and 1.147-2.\n§ 1.147-1 Other requirements applicable to certain private activity bonds.\n(a) Overview.\n(b) Scope.\n(c) Effective dates.\n§ 1.147-2 Remedial actions.","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":"4c16a0b5af3db8e8eb19795e3f34cb850c63cc3b17a490309ed9b119ef1bed23","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.145-2","next":"us/26-cfr-1.147-1"},"notice":"GroundRules: Original legal text. Not legal advice."}