SubPart A. Private Activity Bonds, Part IV. TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS, SubChapter B. Computation of Taxable Income, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle A. Income Taxes

Chapter 1. NORMAL TAXES AND SURTAXES

SubChapter B. Computation of Taxable Income

Part IV. TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS

SubPart A. Private Activity Bonds

§ 141. Private activity bond; qualified bond

§ 142. Exempt facility bond

§ 143. Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond

§ 144. Qualified small issue bond; qualified student loan bond; qualified redevelopment bond

§ 145. Qualified 501(c)(3) bond

§ 146. Volume cap

§ 147. Other requirements applicable to certain private activity bonds

Amendments

1986—Pub. L. 99–514, title XIII, § 1301(b), Oct. 22, 1986, 100 Stat. 2603, in amending part IV generally, added subpart heading and analysis and struck out item 143 “Determination of marital status”.

1977—Pub. L. 95–30, title I, § 101(e)(2), May 23, 1977, 91 Stat. 134, struck out items 141 “Standard deduction”, 142 “Individuals not eligible for standard deduction”, 144 “Election of standard deduction”, and 145 “Cross reference”.