[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]