Part IV: TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS
Subpart A: Private Activity Bonds
- Section 141: Private activity bond; qualified bond
- Section 142: Exempt facility bond
- Section 143: Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
- Section 144: Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
- Section 145: Qualified 501(c)(3) bond
- Section 146: Volume cap
- Section 147: Other requirements applicable to certain private activity bonds