26 USC Subtitle A, CHAPTER 1, Subchapter B, PART IV, Subpart B: 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 B-Requirements Applicable to All State and Local Bonds
Subpart B-Requirements Applicable to All State and Local Bonds
Sec.
148.
Arbitrage.
149.
Bonds must be registered to be tax exempt; other requirements.