{"data":{"id":"us/26-cfr-1.147-b-1","jurisdiction":"us","citation":"26 CFR 1.147(b)-1","heading":"(b)-1 Bond maturity limitation-treatment of working capital.","body":"Section 147(b) does not apply to proceeds of a private activity bond issue used to finance working capital expenditures.","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":"556668fabcaa44e20d1fe7494851895c8a253c9a4120accd2a1bd6939190fe6a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.147-2","next":"us/26-cfr-1.147-f-1"},"notice":"GroundRules: Original legal text. Not legal advice."}