Current through October 31, 2024
Section 1.142-0 - Table of contentsThis section lists the captioned paragraphs contained in §§ 1.142-1 through 1.142-3 .
§ 1.142-1 Exempt facility bonds. § 1.142-2 Remedial actions. (b) Reasonable expectations requirement.(c) Redemption or defeasance.(2) Notice of defeasance.(4) Special rule for dispositions of personal property.(d) When a failure to properly use proceeds occurs.(e) Nonqualified bonds.(1) Amount of nonqualified bonds.(2) Allocation of nonqualified bonds.§ 1.142-3 Refunding issues. [Reserved]T.D. 8712, 62 FR 2302, Jan. 16, 1997, as amended by T.D. 9150, 69 FR 50066 , Aug. 13, 2004