[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: 26CFR1.145-0]

[Page 674]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.145-0  Table of contents.

    This section lists the captioned paragraphs contained in 
Sec. Sec. 1.145-1 and 1.145-2.

Sec. 1.145-1 Qualified 501(c)(3) bonds.
    (a) Overview.
    (b) Scope.
    (c) Effective dates.
Sec. 1.145-2 Application of private activity bond regulations.
    (a) In general.
    (b) Modification of private business tests.
    (c) Exceptions.
    (1) Certain provisions relating to governmental programs.
    (2) Costs of issuance.

[T.D. 8712, 62 FR 2303, Jan. 16, 1997]