Treasury Regulations (26 C.F.R.)
26 CFR § 1.147(b)-1
Bond maturity limitation-treatment of working capital.
Official textecfr.govlast amended
Section 147(b) does not apply to proceeds of a private activity bond issue used to finance working capital expenditures.
[T.D. 8476, 58 FR 33515, June 18, 1993]
Source: view the official text
In this part (40 sections)
- 1.141-15 · Effective/applicability dates.
- 1.141-16 · Effective dates for qualified private activity bond…
- 1.142-0 · Table of contents.
- 1.142-1 · Exempt facility bonds.
- 1.142-2 · Remedial actions.
- 1.142-3 · Refunding Issues. [Reserved]
- 1.142-4 · Use of proceeds to provide a facility.
- 1.142(a)(5)-1 · Exempt facility bonds: Sewage facilities.
- 1.142(a)(6)-1 · Exempt facility bonds: solid waste disposal facilities.
- 1.142(f)(4)-1 · Manner of making election to terminate tax-exempt bond…
- 1.143(g)-1 · Requirements related to arbitrage.
- 1.144-0 · Table of contents.
- 1.144-1 · Qualified small issue bonds, qualified student loan bonds,…
- 1.144-2 · Remedial actions.
- 1.145-0 · Table of contents.
- 1.145-1 · Qualified 501(c)(3) bonds.
- 1.145-2 · Application of private activity bond regulations.
- 1.147-0 · Table of contents.
- 1.147-1 · Other requirements applicable to certain private activity…
- 1.147-2 · Remedial actions.
- 1.147(b)-1 · Bond maturity limitation-treatment of working capital.
- 1.147(f)-1 · Public approval of private activity bonds.
- 1.148-0 · Scope and table of contents.
- 1.148-1 · Definitions and elections.
- 1.148-2 · General arbitrage yield restriction rules.
- 1.148-3 · General arbitrage rebate rules.
- 1.148-4 · Yield on an issue of bonds.
- 1.148-5 · Yield and valuation of investments.
- 1.148-6 · General allocation and accounting rules.
- 1.148-7 · Spending exceptions to the rebate requirement.
- 1.148-8 · Small issuer exception to rebate requirement.
- 1.148-9 · Arbitrage rules for refunding issues.
- 1.148-10 · Anti-abuse rules and authority of Commissioner.
- 1.148-11 · Effective/applicability dates.
- 1.149(b)-1 · Federally guaranteed bonds.
- 1.149(d)-1 · Limitations on advance refundings.
- 1.149(e)-1 · Information reporting requirements for tax-exempt bonds.
- 1.149(g)-1 · Hedge bonds.
- 1.150-1 · Definitions.
- 1.150-2 · Proceeds of bonds used for reimbursement.