26 USC Subtitle A, CHAPTER 1, Subchapter B, PART IV, Subpart A: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter B, PART IV, Subpart A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDSSubpart A-Private Activity Bonds
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Subpart A-Private Activity Bonds

Sec.
141.
Private activity bond; qualified bond.
142.
Exempt facility bond.
143.
Mortgage revenue bonds; qualified mortgage bond and qualified veterans' mortgage bond.1

        

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.

        

Editorial Notes

Amendments

2018- Pub. L. 115–141, div. U, title IV, §401(a)(46), Mar. 23, 2018, 132 Stat. 1186 , substituted "Mortgage revenue bonds; qualified mortgage bond and qualified veterans' mortgage bond" for "Mortgage revenue bonds: qualified mortgage and qualified veterans' mortgage bond" in item 143.

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".

1 So in original. Does not conform to section catchline.