26 C.F.R. § 1.142-0

Current through November 30, 2024

Section 1.142-0 - Table of contents

This section lists the captioned paragraphs contained in §§ 1.142-1 through 1.142-3 .

§ 1.142-1 Exempt facility bonds.

(a) Overview.

(b) Scope.

(c) Effective dates.

§ 1.142-2 Remedial actions.

(a) General rule.

(b) Reasonable expectations requirement.

(c) Redemption or defeasance.

(1) In general.

(2) Notice of defeasance.

(3) Special limitation.

(4) Special rule for dispositions of personal property.

(5) Definitions.

(d) When a failure to properly use proceeds occurs.

(1) Proceeds not spent.

(2) Proceeds spent.

(e) Nonqualified bonds.

(1) Amount of nonqualified bonds.

(2) Allocation of nonqualified bonds.

§ 1.142-3 Refunding issues. [Reserved]

26 C.F.R. §1.142-0

T.D. 8712, 62 FR 2302, Jan. 16, 1997, as amended by T.D. 9150, 69 FR 50066 , Aug. 13, 2004