Current through October 31, 2024
Section 1.145-0 - Table of contentsThis section lists the captioned paragraphs contained in §§ 1.145-1 and 1.145-2 .
§ 1.145-1 Qualified 501(c)(3) bonds. § 1.145-2 Application of private activity bond regulations.(b) Modification of private business tests.(c) Exceptions.(1) Certain provisions relating to governmental programs.(d) Issuance costs financed by prior issue.T.D. 8712, 62 FR 2303, Jan. 16, 1997, as amended by T.D. 9234, 70 FR 75035 , Dec. 19, 2005