CHAPTER 1—SECTION 103
INTEREST ON STATE AND LOCAL BONDS
1.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 103. Interest on State and Local Bonds
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions
[4] Cross-References
[5] Prior Law—See 1954 Code in Volume 5
[6] Legislative History
1.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
1.03. REGULATIONS
§ 1.103-1. Interest Upon Obligations of a State, Territory, Etc.
§ 1.103-2. Dividends from Shares and Stock of Federal Agencies or Instrumentalities
§ 1.103-3. Interest Upon Notes Secured by Mortgages Executed to Federal Agencies or Instrumentalities
§ 1.103-4. Interest Upon United States Obligations
§ 1.103-5. Treasury Bond Exemption in the Case of Trusts or Partnerships
§ 1.103-6. Interest Upon United States Obligations in the Case of Nonresident Aliens and Foreign Corporations, Not Engaged in Business in the United States
CHAPTER 2—SECTION 141
PRIVATE ACTIVITY BONDS; QUALIFIED BONDS
2.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 141. Private Activity Bond; Qualified Bond
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions [Reserved]
[4] Cross-References
[5] Prior Law—See 1954 Code in Volume 5
[6] Legislative History
2.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
2.03. REGULATIONS
§ 1.103-7. Industrial Development Bonds
Temp. § 5c.103-2. Leases and Industrial Development Bonds
§ 1.141-0. Table of Contents
§ 1.141-1. Definitions and Rules of General Application
§ 1.141-2. Private Activity Bond Tests
§ 1.141-3. Definition of Private Business Use
§ 1.141-4. Private Security or Payment Test
§ 1.141-5. Private Loan Financing Test
§ 1.141-6. Allocation and Accounting Rules
§ 1.141-7. Special Rules for Output Facilities
§ 1.141-8. $15 Million Limitation for Output Facilities
§ 1.141-9. Unrelated or Disproportionate Use Test
§ 1.141-10. Coordination with Volume Cap [Reserved]
§ 1.141-11. Acquisition of Nongovernmental Output Property [Reserved]
§ 1.141-12. Remedial Actions
§ 1.141-13. Refunding Issues [Reserved]
§ 1.141-14. Anti-Abuse Rules
§ 1.141-15. Effective Dates
§ 1.141-16. Effective Dates for Qualified Private Activity Bond Provisions
CHAPTER 3—SECTION 142
EXEMPT FACILITY BONDS
3.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 142. Exempt Facility Bond
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions
[4] Cross-References
[5] Prior Law—See 1954 Code in Volume 5
[6] Legislative History
3.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
3.03. REGULATIONS
§ 1.103-8. Interest on Bonds to Finance Certain Exempt Facilities
§ 17.1. Industrial Development Bonds Used to Provide Solid Waste Disposal Facilities; Temporary Rules
§ 1.103-9. Interest on Bonds to Finance Industrial Parks
§ 1.142-0. Table of Contents
§ 1.142-1. Exempt Facility Bonds
§ 1.142-2. Remedial Actions
§ 1.142-3. Refunding Issues [Reserved]
§ 1.142-4. Use of Proceeds to Provide a Facility
§ 1.142(a)(5)-1. Exempt Facility Bonds: Sewage Facilities
§ 1.142(f)(4)-1. Manner of Making Election to Terminate Tax-Exempt Bond Financing
CHAPTER 4—SECTION 143
MORTGAGE REVENUE BONDS: QUALIFIED MORTGAGE BONDS AND QUALIFIED VETERANS’ MORTGAGE BONDS
4.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 143. Mortgage Revenue Bonds: Qualified Mortgage Bond and Qualified Veterans’ Mortgage Bond
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions
[4] Cross-References
[5] Prior Law—See 1954 Code in Volume 5
[6] Legislative History
4.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
4.03. REGULATIONS
§ 1.103A-2. Qualified Mortgage Bond
§ 6a.103A-1. Interest on Mortgage Subsidy Bonds
§ 6a.103A-2. Qualified Mortgage Bond
§ 6a.103A-3. Qualified Veterans’ Mortgage Bonds
§ 1.143(g)-1. Requirements related to arbitrage
CHAPTER 5—SECTION 144(a)
QUALIFIED SMALL ISSUE BONDS
5.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 144(a). Qualified Small Issue Bond
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions
[4] Cross-References
[5] Prior Law—See 1954 Code in Volume 5
[6] Legislative History
5.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
5.03. REGULATIONS
§ 1.103-10. Exemption for Certain Small Issues of Industrial Development Bonds
Temp. § 5c.103-1. Leases and Capital Expenditures
§ 1.144-0. Table of Contents
§ 1.144-1. Qualified Small Issue Bonds, Qualified Student Loan Bonds, and Qualified Redevelopment Bonds
§ 1.144-2. Remedial Actions
CHAPTER 6—SECTION 144(b)
QUALIFIED STUDENT LOAN BONDS
6.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 144(b). Qualified Student Loan Bond
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions
[4] Cross-References
[5] Prior Law—See 1954 Code in Volume 5
[6] Legislative History
6.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
6.03. REGULATIONS
§ 1.144-0. Table of Contents
§ 1.144-1. Qualified Small Issue Bonds, Qualified Student Loan Bonds, and Qualified Redevelopment Bonds
§ 1.144-2. Remedial Actions
CHAPTER 7—SECTION 144(c)
QUALIFIED REDEVELOPMENT BONDS
7.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 144(c). Qualified Redevelopment Bond
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions
[4] Cross-References [Reserved]
[5] Prior Law—See 1954 Code in Volume 5 [Reserved]
[6] Legislative History
7.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
7.03. REGULATIONS
§ 1.144-0. Table of Contents
§ 1.144-1. Qualified Small Issue Bonds, Qualified Student Loan Bonds, and Qualified Redevelopment Bonds
§ 1.144-2. Remedial Actions
CHAPTER 8—SECTION 145
QUALIFIED 501(c)(3) BONDS
8.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 145. Qualified 501(c)(3) Bond
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions
[4] Cross-References
[5] Prior Law—See 1954 Code in Volume 5
[6] Legislative History
8.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
8.03. REGULATIONS
§ 1.145-0. Table of Contents
§ 1.145-1. Qualified 501(c)(3) Bonds
§ 1.145-2. Application of Private Activity Bond Regulations
CHAPTER 9—SECTION 146
VOLUME CAP
9.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 146. Volume Cap
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions [Reserved]
[4] Cross-References
[5] Prior Law—See 1954 Code in Volume 5
[6] Legislative History
9.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
9.03. REGULATIONS
§ 1.103(n)-1T. Limitation on Aggregate Amount of Private Activity Bonds (Temporary)
§ 1.103(n)-2T. Private Activity Bond Defined (Temporary)
§ 1.103(n)-3T. Private Activity Bond Limit (Temporary)
§ 1.103(n)-4T. Elective Carryforward of Unused Private Activity Bond Limit (Temporary)
§ 1.103(n)-5T. Certification of No Consideration for Allocation (Temporary)
§ 1.103(n)-6T. Determinations of Population (Temporary)
§ 1.103(n)-7T. Election to Allocate State Ceiling to Certain Facilities for Local Furnishing of Electricity (Temporary)
CHAPTER 10—SECTION 147
OTHER REQUIREMENTS APPLICABLE TO CERTAIN PRIVATE ACTIVITY BONDS
10.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 147. Other Requirements Applicable to Certain Private Activity Bonds
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions [Reserved]
[4] Cross-References
[5] Prior Law—See 1954 Code in Volume 5
[6] Legislative History
10.02. OTHER INTERNAL REVENUE CODE SECTIONS
§ 267. Losses, Expenses, and Interest With Respect to Transactions Between Related Taxpayers
§ 707. Transactions Between Partner and Partnership
§ 1563. Definitions and Special Rules
10.03. REGULATIONS
§ 5f.103-2. Public Approval of Industrial Development Bonds
§ 1.103-11. Bonds Held by Substantial Users
§ 1.147(b)-1. Bond Maturity Limitation—Treatment of Working Capital
§ 1.147-0. Table of Contents
§ 1.147-1. Other Requirements Applicable to Certain Private Activity Bonds
§ 1.147-2. Remedial Actions
CHAPTER 11—SECTION 148
ARBITRAGE
11.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 148. Arbitrage
[2] Statutory History
[3] Effective Dates, Transition Rules, and Noncodified Provisions
[4] Cross-References
[5] Prior Law—See 1954 Code in Volume 5
[6] Legislative History
11.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
11.03. REGULATIONS
§ 1.148-0. Scope and Table of Contents
§ 1.148-1. Definitions and Election
§ 1.148-2. General Arbitrage Yield Restriction Rules
§ 1.148-3. General Arbitrage Rebate Rules
§ 1.148-4. Yield on an Issue of Bonds
§ 1.148-5. Yield and Valuation of Investments
§ 1.148-6. General Allocation and Accounting Rules
§ 1.148-7. Spending Exceptions to the Rebate Requirement
§ 1.148-8. Small Issuer Exception to Rebate Requirement
§ 1.148-9. Arbitrage Rules for Refunding Issues
§ 1.148-10. Anti-Abuse Rules and Authority of Commissioner
§ 1.148-11. Effective Dates
§ 1.148-11A. Effective Dates
CHAPTER 12—SECTION 149
BONDS MUST BE REGISTERED TO BE TAX EXEMPT; OTHER REQUIREMENTS
12.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 149. Bonds Must Be Registered to Be Exempt; Other Requirements
[2] Statutory History
[3] Effective Dates, Transition Rules, and Noncodified Provisions
[4] Cross-References
[5] Prior Law—See 1954 Code in Volume 5
[6] Legislative History
12.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
12.03. REGULATIONS
§ 5f.103-1. Obligations Issued After December 31, 1982, Required to Be in Registered Form
§ 1.149(b)-1. Federally Guaranteed Bonds
§ 1.149(d)-1. Limitations on Advance Refundings
§ 1.149(e)-1. Information Reporting Requirements for Tax-Exempt Bonds
§ 5f.103-3. Information Reporting Requirements for Certain Bonds
§ 1.149(g)-1. Hedge Bonds
CHAPTER 13—SECTION 150
DEFINITIONS AND SPECIAL RULES
13.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 150. Definitions and Special Rules
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions
[4] Cross-References
[5] Prior Law—See 1954 Code in Volume 5
[6] Legislative History
13.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
13.03. REGULATIONS
§ 1.150-1. Definitions
§ 1.150-2. Proceeds of Bonds Used for Reimbursement
§ 1.150-4. Change in Use of Facilities Financed With Tax-Exempt Private Activity Bonds
§ 1.150-5. Filing Notices and Elections
§ 1.103-16. Obligations of Certain Volunteer Fire Departments
CHAPTER 14
CLEAN RENEWABLE ENERGY BONDS; EMPOWERMENT ZONES; ENTERPRISE COMMUNITIES; QUALIFIED ZONE ACADEMY BONDS; SPECIAL RULES
SECTION 54. CREDIT TO HOLDERS OF CLEAN RENEWABLE ENERGY BONDS
SECTION 1391. DESIGNATION PROCEDURE
SECTION 1392. ELIGIBILITY CRITERIA
SECTION 1393. DEFINITIONS AND SPECIAL RULES
SECTION 1394. TAX-EXEMPT ENTERPRISE ZONE FACILITY BONDS
SECTION 1397C. ENTERPRISE ZONE BUSINESS DEFINED
SECTION 1397D. QUALIFIED ZONE PROPERTY DEFINED
SECTION 1397E. CREDIT TO HOLDERS OF QUALIFIED ZONE ACADEMY BONDS
SECTION 1397F. REGULATIONS
SECTION 1400A. TAX-EXEMPT ECONOMIC DEVELOPMENT BONDS
SECTION 1400L. TAX BENEFITS FOR NEW YORK LIBERTY ZONE
SECTION 1400M. DEFINITIONS (FOR GULF OPPORTUNITY ZONE)
SECTION 1400N. TAX BENEFITS FOR GULF OPPORTUNITY ZONE
SECTION 1400T. SPECIAL RULES FOR MORTGAGE REVENUE BONDS
CHAPTER 15—SECTION 7871
INDIAN TRIBAL GOVERNMENTS TREATED AS STATES FOR CERTAIN PURPOSES
15.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 7871. Indian Tribal Governments Treated as States for Certain Purposes
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions [Reserved]
[4] Cross-References [Reserved]
[5] Prior Law—See 1954 Code in Volume 5 [Reserved]
[6] Legislative History
15.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
15.03. REGULATIONS
§ 305.7701-1. Definition of Indian Tribal Government
§ 305.7871-1. Indian Tribal Governments Treated as States for Certain Purposes
CHAPTER 16
REISSUANCE
16.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 1001. Determination of Amount of and Recognition of Gain or Loss
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions [Reserved]
[4] Cross-References [Reserved]
[5] Prior Law—See 1954 Code in Volume 5 [Reserved]
[6] Legislative History
16.02. OTHER INTERNAL REVENUE CODE SECTIONS
[1] Text of Statute§ 453B. Gain or Loss on Disposition of Installment Obligations
[2] Statutory History [3] Effective Dates, Transition Rules and Noncodified Provisions [Reserved]
[4] Cross-References [Reserved]
[5] Prior Law—See 1954 Code in Volume 5 [Reserved]
[6] Legislative History [Reserved]
16.03. REGULATIONS
§ 1.1001-1. Computation of Gain or Loss
§ 1.1001-2. Discharge of Liabilities
§ 1.1001-3. Modifications of Debt Instruments
CHAPTER 17
ORIGINAL ISSUE DISCOUNT
SECTION 1288. TREATMENT OF ORIGINAL ISSUE DISCOUNT ON TAXEXEMPT OBLIGATIONS
SECTION 1272. CURRENT INCLUSION IN INCOME OF ORIGINAL ISSUE DISCOUNT
SECTION 1273. DETERMINATION OF AMOUNT OF ORIGINAL ISSUE DISCOUNT
SECTION 1275. OTHER DEFINITIONS AND SPECIAL RULES
SECTION 1283. DEFINITIONS AND SPECIAL RULES
CHAPTER 18—SECTION 1275(d)
CONTINGENT PAYMENT OBLIGATIONS
18.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 1275. Other Definitions and Special Rules
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions [Reserved]
[4] Cross-References [Reserved]
[5] Prior Law—See 1954 Code in Volume 5 [Reserved]
[6] Legislative History
18.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
18.03. REGULATIONS
§ 1.1275-4. Contingent Payment Debt Instruments
CHAPTER 19—SECTION 1275(d)
VARIABLE RATE OBLIGATIONS
19.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 1275. Other Definitions and Special Rules
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions [Reserved]
[4] Cross-References [Reserved]
[5] Prior Law—See 1954 Code in Volume 5 [Reserved]
[6] Legislative History
19.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
19.03. REGULATIONS
§ 1.1275-5. Variable Rate Debt Instruments
CHAPTER 20
ORIGINAL ISSUE PREMIUM
SECTION 171. AMORTIZABLE BOND PREMIUM
SECTION 1016. ADJUSTMENTS TO BASIS
CHAPTER 21
MARKET DISCOUNT
SECTION 1276. DISPOSITION GAIN REPRESENTING ACCRUED MARKET DISCOUNT TREATED AS ORDINARY INCOME
SECTION 1278. DEFINITIONS AND SPECIAL RULES
CHAPTER 22—SECTION 1286
TAX TREATMENT OF STRIPPED BONDS
22.01. INTERNAL REVENUE CODE
[1] Text of Statute
§ 1286. Tax Treatment of Stripped Bonds
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions [Reserved]
[4] Cross-References [Reserved]
[5] Prior Law—See 1954 Code in Volume 5 [Reserved]
[6] Legislative History
22.02. OTHER INTERNAL REVENUE CODE SECTIONS [Reserved]
22.03. REGULATIONS
§ 1.1286-1. Tax Treatment of Certain Stripped Bonds and Stripped Coupons
CHAPTER 23
PROVISIONS AFFECTING MARKETABILITY OF BONDS
SECTION 32. EARNED INCOME
SECTION 55. ALTERNATIVE MINIMUM TAX IMPOSED
SECTION 56. ALTERNATIVE MINIMUM TAX—ADJUSTED CURRENT EARNINGS
SECTION 57. ITEMS OF TAX PREFERENCE
SECTION 59A. ENVIRONMENTAL TAX
SECTION 86. SOCIAL SECURITY AND TIER 1 RAILROAD RETIREMENT BENEFITS
SECTION 265. EXPENSES AND INTEREST RELATING TO TAX-EXEMPT INCOME
SECTION 832. INSURANCE COMPANY TAXABLE INCOME
SECTION 884. BRANCH PROFITS TAX
SECTION 1375. TAX IMPOSED WHEN PASSIVE INVESTMENT INCOME OF CORPORATION HAVING ACCUMULATED EARNINGS AND PROFITS EXCEEDS 25 PERCENT OF GROSS RECEIPTS
CHAPTER 24
IRS PRACTICE AND PROCEDURE
24.01. PUBLIC LAW 105—206, SECTION 3105 (NON-CODIFIED)
[1] Text of Section
§ 3105. Administrative Appeal of Adverse Internal Revenue Service Determination of Tax-Exempt Status of Bond Issue
[2] Statutory History [Reserved]
[3] Effective Dates, Transition Rules and Noncodified Provisions [Reserved]
[4] Cross-References [Reserved]
[5] Prior Law—See 1954 Code in Volume 5 [Reserved]
[6] Legislative History [Reserved
24.02. OTHER INTERNAL REVENUE CODE SECTIONS
[1] Text of Statute
§ 7478. Declaratory Judgments Relating to Status of Certain Governmental Obligations
[2] Statutory History
[3] Effective Dates, Transition Rules and Noncodified Provisions [Reserved]
[4] Cross-References [Reserved]
[5] Prior Law—See 1954 Code in Volume 5 [Reserved]
[6] Legislative History [Reserved]
24.03. REGULATIONS
[1] Preamble to Portion of Final Circular 230 Regulations published on December 20, 2004 (T.D. 9165 December 20, 2004)
[2] Preamble to Amendments to Portion of Final Circular 230 Regulations published on May 19, 2005 (T.D. 9201 May 19, 2005)
[3] Portion of Final Circular 230 Regulations published December 20, 2004, as amended, May 19, 2005
[4] Proposed Circular 230 Regulations published on December 20, 2004 (REG 159824-04)
1954 CODE
SELECTED PROVISIONS OF TITLE 26, UNITED STATE CODE
Text of Former Statute § 103—1954 Code
§ 103. Interest on Certain Governmental Obligations
1986 Transition Rules
Text of Former Statute § 103A—1954 Code
§ 103A. Mortgage Subsidy Bonds
WITHDRAWN REGULATIONS
§ 1.103-8(a) Official action
§ 1.103-12 Transitional provisions
§ 1.103-13 Arbitrage bonds
§ 1.103-13T Exclusions from the definitions of original proceeds and investment proceeds (temporary)
§ 1.103-14 Temporary investments, reserve funds, and refunding issues
§ 1.103-15 Excess proceeds
§ 1.103-15AT Investments in nonpurpose obligations (temporary)
§ 1.103-18 Proceeds of bonds used for reimbursement
1992 REGULATIONS
§ 1.148-0 Scope and Effective Date of Restrictions on Arbitrage
§ 1.148-1 Required Rebate to the United States
§ 1.148-2 Computation of Rebatable Arbitrage
§ 1.148-3 Computation of Yield on Issue
§ 1.148-4 Allocation and Accounting Rules
§ 1.148-5 Transactions Giving Rise to Imputed Receipts
§ 1.148-6 Spending Exceptions
§ 1.148-7 Exception for Small Issuers with General Taxing Powers [Reserved]
§ 1.148-8 Definitions and Special Rules Relating to Required Rebate
§ 1.148-9 Certain Rules Applicable for Purposes of Section 148 Generally
§ 1.148-10 Purpose Investments
§ 1.148-11 Arbitrage Rules for Refunding Issues
§ 1.148-12T Arbitrage Rebate in Lieu of Certain Yield Restrictions Temporary)
§ 1.148-13T Recovery of Overpayment (Temporary)
§ 1.149(b)(3)-1T Permitted Investments (Temporary)
§ 1.149(d)-1T Restrictions on Advance Refundings (Temporary)
§ 1.149(e)-1T Information Reporting Requirements for Tax-Exempt Bonds Temporary)
§ 1.149(d)-1 Restrictions on Advance Refundings
§ 1.150-0 Table of Contents
§ 1.150-1 Definitions and Special Rules Relating to Tax-Exempt Bond Requirements in General
SLGS REGULATIONS
Regulations Governing United States Treasury Certificates of Indebtedness, Treasury Notes, and Treasury Bonds—State and Local Government Series (October 21, 1996)
Demand Deposit Securities of the State and Local Government Series; Average Marginal Tax Rate and Treasury Administrative Costs
Regulations Governing United States Treasury Certificates of Indebtedness, Treasury Notes, and Treasury Bonds—State and Local Government Series (August 29, 1997)
Regulations Governing United States Treasury Certificates of Indebtedness, Treasury Notes, and Treasury Bonds—State and Local Government Series (September 13, 2000)
Regulations Governing United States Treasury Certificates of Indebtedness, Treasury Notes, and Treasury Bonds—State and Local Government Series (June 30, 2005)
REVENUE RULINGS
Rev. Rul. 63-20 1963-1 C.B. 24—Nonprofit Corp. Bonds (OBOF)
REVENUE PROCEDURES
Rev. Proc. 82-26 1982-1 C.B. 476—Requirements for 63-20 Bonds (OBOF)
Rev. Proc. 97-13 1997-1 C.B. 632—Management Contract Guidelines (Supersedes Rev. Proc. 93-19)
Rev. Proc. 97-14 1997-1 C.B. 634—Operating Guidelines for Research Agreements
Rev. Proc. 97-15 1997-1 C.B. 635—Program for Closing Agreements for Changes in Use
REVENUE NOTICES
Notice 88-130. Reissuance of Bonds Under Section 103 of the Code
