26 USC Subtitle A, CHAPTER 1, Subchapter B, PART IV, Subpart A: Front Matter
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*Public Law 119-60 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC Subtitle A, CHAPTER 1, Subchapter B, PART IV, Subpart A: 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 BONDSSubpart A-Private Activity Bonds

Subpart A-Private Activity Bonds

Sec.
141.
Private activity bond; qualified bond.
142.
Exempt facility bond.
143.
Mortgage revenue bonds; qualified mortgage bond and qualified veterans' mortgage bond.1

        

144.
Qualified small issue bond; qualified student loan bond; qualified redevelopment bond.
145.
Qualified 501(c)(3) bond.
146.
Volume cap.
147.
Other requirements applicable to certain private activity bonds.

        

Editorial Notes

Amendments

2018- Pub. L. 115–141, div. U, title IV, §401(a)(46), Mar. 23, 2018, 132 Stat. 1186 , substituted "Mortgage revenue bonds; qualified mortgage bond and qualified veterans' mortgage bond" for "Mortgage revenue bonds: qualified mortgage and qualified veterans' mortgage bond" in item 143.

1986- Pub. L. 99–514, title XIII, §1301(b), Oct. 22, 1986, 100 Stat. 2603 , in amending part IV generally, added subpart heading and analysis and struck out item 143 "Determination of marital status".

1977- Pub. L. 95–30, title I, §101(e)(2), May 23, 1977, 91 Stat. 134 , struck out items 141 "Standard deduction", 142 "Individuals not eligible for standard deduction", 144 "Election of standard deduction", and 145 "Cross reference".

1 So in original. Does not conform to section catchline.