Regulatory Text
26 C.F.R. § 1.147b.1 — Bond maturity limitation-treatment of working capital.
§ 1.147(b)–1 Bond maturity limitation-treatment of working capital. Section 147(b) does not apply to proceeds of a private activity bond issue used to finance working capital expenditures. [T.D. 8476, 58 FR 33515, June 18, 1993]
Source: ecfr.gov · govinfo.gov — public domain
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Root-LD v1.0 · boisestandard.org
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BS-CFR26-SEC-525176
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REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
Citation
26 C.F.R. § 1.147b.1
Corpus
CFR — Code of Federal Regulations
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PRIMARY-SOURCE
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✓ TRUE
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The regulatory text of 26 C.F.R. § 1.147b.1 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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Title 26 — Internal Revenue
26 C.F.R. § 1.0.126 C.F.R. § 1.1.126 C.F.R. § 1.1.226 C.F.R. § 1.1.326 C.F.R. § 1.2.126 C.F.R. § 1.2.226 C.F.R. § 1.3.126 C.F.R. § 1.4.126 C.F.R. § 1.4.226 C.F.R. § 1.4.326 C.F.R. § 1.4.426 C.F.R. § 1.1h.126 C.F.R. § 1.1i.1T26 C.F.R. § 1.11.126 C.F.R. § 1.15.126 C.F.R. § 1.21.126 C.F.R. § 1.21.226 C.F.R. § 1.21.326 C.F.R. § 1.21.426 C.F.R. § 1.24.126 C.F.R. § 1.25.1T26 C.F.R. § 1.25.2T26 C.F.R. § 1.25.326 C.F.R. § 1.25.3T26 C.F.R. § 1.25.4T26 C.F.R. § 1.25.5T26 C.F.R. § 1.25.6T26 C.F.R. § 1.25.7T26 C.F.R. § 1.25.8T26 C.F.R. § 1.25A.0
26 C.F.R. — public domain
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