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Treasury Regulations (26 C.F.R.)

26 CFR § 1.148-1A - 1.148-6A

§§ 1.148-1A-1.148-6A [Reserved]

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In this part (40 sections)
  1. 1.148-1 · Definitions and elections.
  2. 1.148-2 · General arbitrage yield restriction rules.
  3. 1.148-3 · General arbitrage rebate rules.
  4. 1.148-4 · Yield on an issue of bonds.
  5. 1.148-5 · Yield and valuation of investments.
  6. 1.148-6 · General allocation and accounting rules.
  7. 1.148-7 · Spending exceptions to the rebate requirement.
  8. 1.148-8 · Small issuer exception to rebate requirement.
  9. 1.148-9 · Arbitrage rules for refunding issues.
  10. 1.148-10 · Anti-abuse rules and authority of Commissioner.
  11. 1.148-11 · Effective/applicability dates.
  12. 1.149(b)-1 · (b)-1 Federally guaranteed bonds.
  13. 1.149(d)-1 · (d)-1 Limitations on advance refundings.
  14. 1.149(e)-1 · (e)-1 Information reporting requirements for tax-exempt…
  15. 1.149(g)-1 · (g)-1 Hedge bonds.
  16. 1.150-1 · Definitions.
  17. 1.150-2 · Proceeds of bonds used for reimbursement.
  18. 1.150-3 · Retirement standards for state and local bonds.
  19. 1.150-4 · Change in use of facilities financed with tax-exempt private…
  20. 1.150-5 · Filing notices and elections.
  21. 1.148-1A - 1.148-6A · §§ 1.148-1A-1.148-6A [Reserved]
  22. 1.148-9A - 1.148-10A · §§ 1.148-9A-1.148-10A [Reserved]
  23. 1.148-11A · Effective dates.
  24. 1.151-1 · Deductions for personal exemptions.
  25. 1.151-2 · Additional exemptions for dependents.
  26. 1.151-3 · Definitions.
  27. 1.151-4 · Amount of deduction for each exemption under section 151.
  28. 1.152-1 · General definition of a dependent.
  29. 1.152-2 · Rules relating to general definition of dependent.
  30. 1.152-3 · Multiple support agreements.
  31. 1.152-4 · Special rule for a child of divorced or separated parents or…
  32. 1.153-1 · Determination of marital status.
  33. 1.154 · Statutory provisions; cross references.
  34. 1.161-1 · Allowance of deductions.
  35. 1.162-1 · Business expenses.
  36. 1.162-2 · Traveling expenses.
  37. 1.162-3 · Materials and supplies.
  38. 1.162-4 · Repairs.
  39. 1.162-5 · Expenses for education.
  40. 1.162-7 · Compensation for personal services.
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