26 USC Subtitle A, CHAPTER 1, Subchapter B, PART IV: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter B, PART IV: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS
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PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS

Subpart
A.
Private activity bonds.
B.
Requirements applicable to all State and local bonds.
C.
Definitions and special rules.

        

Amendments

1986- Pub. L. 99–514, title XIII, §1301(b), Oct. 22, 1986, 100 Stat. 2603 , in amending part IV generally, substituted "TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS" for "DETERMINATION OF MARITAL STATUS" as heading for part IV and added part analysis.

1977- Pub. L. 95–30, title I, §101(e)(2), May 23, 1977, 91 Stat. 134 , substituted "DETERMINATION OF MARITAL STATUS" for "STANDARD DEDUCTION FOR INDIVIDUALS" as heading for part IV.

Part Referred to in Other Sections

This part is referred to in sections 103, 1394, 1503 of this title.