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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Tax Exemption Requirements for State and Local Bonds |
§ 1.144-2 - Remedial actions.
Latest version.
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§ 1.144-2 Remedial actions.
The remedial action rules of § 1.142-2 apply to qualified small issue bonds issued under section 144(a) and to qualified redevelopment bonds issued under section 144(c), for this purpose treating those bonds as exempt facility bonds and the qualifying purposes for those bonds as exempt facilities.
[T.D. 8712, 62 FR 2303, Jan. 16, 1997]