[Code of Federal Regulations]
[Title 26, Volume 2]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.141-16]

[Page 668]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.141-16  Effective dates for qualified private activity bond 
provisions.

    (a) Scope. The effective dates of this section apply for purposes of 
Sec. Sec. 1.142-0 through 1.142-2, 1.144-0 through 1.144-2, 1.147-0 
through 1.147-2, and 1.150-4.
    (b) Effective dates. Except as otherwise provided in this section, 
the regulations designated in paragraph (a) of this section apply to 
bonds issued on or after May 16, 1997 (the effective date).
    (c) Permissive application. The regulations designated in paragraph 
(a) of this section may be applied in whole, but not in part, to bonds 
outstanding on the effective date.

[T.D. 8712, 62 FR 2302, Jan. 16, 1997]

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