COLLECTION: Municipal Bonds

Index  » Collection  » Municipal Bonds

The following list includes statutes, regulations and administrative documents commonly referenced in connection with tax matters relating to municipal bonds. This page is a work in progress and will be expanded from time to time. Please send comments and additions to support@edrich.de.

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• I.R.C. 103 (Interest on State and local bonds)
• Treas. Reg. § 1.103-1 (Interest upon obligations of a State, territory, etc)
• Rev. Rul. 63-20 (Issuance of bonds by nonprofit industrial development corporation)
• Rev. Proc. 82-26 (Requirements for 63-20 bonds)
  
  
• I.R.C. 141 (Private activity bond; qualified bond)
• Treas. Reg. § 1.103-7 (Industrial development bonds)
• Treas. Reg. § 1.141-0 (Table of contents)
• Treas. Reg. § 1.141-1 (Definitions and rules of general application)
• Treas. Reg. § 1.141-2 (Private activity bond tests)
• Treas. Reg. § 1.141-3 (Definition of private business use)
• Treas. Reg. § 1.141-4 (Private security or payment test)
• Treas. Reg. § 1.141-5 (Private loan financing test)
• Treas. Reg. § 1.141-6 (Allocation and accounting rules)
• Treas. Reg. § 1.141-7 (Special rules for output facilities)
• Treas. Reg. § 1.141-8 ($15 million limitation for output facilities)
• Treas. Reg. § 1.141-9 (Unrelated or disproportionate use test)
• Treas. Reg. § 1.141-12 (Remedial actions)
• Treas. Reg. § 1.141-13 (Refunding issues)
• Treas. Reg. § 1.141-14 (Anti-abuse rules)
• Treas. Reg. § 1.141-15 (Effective/applicability dates)
• Treas. Reg. § 1.141-16 (Effective dates for qualified private activity bond provisions)
• Rev. Proc. 2007-47 (Research agreements)
• Rev. Proc. 2017-13 (Qualified management agreements)
  
  
• I.R.C. 142 (Exempt facility bond)
• Treas. Reg. § 1.103-8 (Interest on bonds to finance certain exempt facilities)
• Treas. Reg. § 1.142-0 (Table of contents)
• Treas. Reg. § 1.142-1 (Exempt facility bonds)
• Treas. Reg. § 1.142-2 (Remedial actions)
• Treas. Reg. § 1.142-4 (Use of proceeds to provide a facility)
• Treas. Reg. § 1.142(a)(5)-1 (Exempt facility bonds: Sewage facilities)
• Treas. Reg. § 1.142(a)(6)-1 (Exempt facility bonds: solid waste disposal facilities)
• Treas. Reg. § 1.142(f)(4)-1 (Manner of making election to terminate tax-exempt bond financing)
• Rev. Proc. 79-5 (Substantially All Remedial Action)
• Notice 2024-25 (2024 Calendar Year Resident Population Figures)
• PLR 9838006, Jun. 11, 1998 (Demolition)
  
  
• I.R.C. 143 (Mortgage revenue bonds: qualified mortgage bond and qualified veterans' mortgage bond)
• Treas. Reg. § 1.103A-2 (Qualified mortgage bond)
• Treas. Reg. § 1.143(g)-1 (Requirements related to arbitrage)
  
  
• I.R.C. 144 (Qualified small issue bond; qualified student loan bond; qualified redevelopment bond)
• Treas. Reg. § 1.103-10 (Exemption for certain small issues of industrial development bonds)
• Treas. Reg. § 1.144-0 (Table of contents)
• Treas. Reg. § 1.144-1 (Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds)
• Treas. Reg. § 1.144-2 (Remedial actions)
  
  
• I.R.C. 145 (Qualified 501(c)(3) bond)
• Treas. Reg. § 1.145-0 (Table of contents)
• Treas. Reg. § 1.145-1 (Qualified 501(c)(3) bonds)
• Treas. Reg. § 1.145-2 (Application of private activity bond regulations)
  
  
• I.R.C. 146 (Volume cap)
• Treas. Reg. § 1.103(n)-1T (Limitation on aggregate amount of private activity bonds (temporary))
• Treas. Reg. § 1.103(n)-2T (Private activity bond defined (temporary))
• Treas. Reg. § 1.103(n)-3T (Private activity bond limit (temporary))
• Treas. Reg. § 1.103(n)-4T (Elective carryforward of unused private activity bond limit (temporary))
• Treas. Reg. § 1.103(n)-5T (Certification of no consideration for allocation (temporary))
• Treas. Reg. § 1.103(n)-6T (Determinations of population (temporary))
• Treas. Reg. § 1.103(n)-7T (Election to allocate state ceiling to certain facilities for local furnishing of electricity (temporary))
  
  
• I.R.C. 147 (Other requirements applicable to certain private activity bonds)
• I.R.C. 267 (Losses, expenses, and interest with respect to transactions between related taxpayers)
• I.R.C. 707 (Transactions between partner and partnership)
• I.R.C. 1563 (Definitions and special rules)
• Treas. Reg. § 1.147-0 (Table of contents)
• Treas. Reg. § 1.147-1 (Other requirements applicable to certain private activity bonds)
• Treas. Reg. § 1.147-2 (Remedial actions)
• Treas. Reg. § 1.147(b)-1 (Bond maturity limitation-treatment of working capital)
• Treas. Reg. § 1.147(f)-1 (Public approval of private activity bonds)
• Treas. Reg. § 1.103-11 (Bonds held by substantial users)
  
  
• I.R.C. 148 (Arbitrage)
• Treas. Reg. § 1.148-0 (Scope and table of contents)
• Treas. Reg. § 1.148-1 (Definitions and elections)
• Treas. Reg. § 1.148-2 (General arbitrage yield restriction rules)
• Treas. Reg. § 1.148-3 (General arbitrage rebate rules)
• Treas. Reg. § 1.148-4 (Yield on an issue of bonds)
• Treas. Reg. § 1.148-5 (Yield and valuation of investments)
• Treas. Reg. § 1.148-6 (General allocation and accounting rules)
• Treas. Reg. § 1.148-7 (Spending exceptions to the rebate requirement)
• Treas. Reg. § 1.148-8 (Small issuer exception to rebate requirement)
• Treas. Reg. § 1.148-9 (Arbitrage rules for refunding issues)
• Treas. Reg. § 1.148-10 (Anti-abuse rules and authority of Commissioner)
• Treas. Reg. § 1.148-11 (Effective/applicability dates)
  
  
• I.R.C. 149 (Bonds must be registered to be tax exempt; other requirements)
• Treas. Reg. § 1.149(b)-1 (Federally guaranteed bonds)
• Treas. Reg. § 1.149(d)-1 (Limitations on advance refundings)
• Treas. Reg. § 1.149(e)-1 (Information reporting requirements for tax-exempt bonds)
• Treas. Reg. § 1.149(g)-1 (Hedge bonds)
  
  
• I.R.C. 150 (Definitions and special rules)
• Treas. Reg. § 1.150-1 (Definitions)
• Treas. Reg. § 1.150-2 (Proceeds of bonds used for reimbursement)
• Treas. Reg. § 1.150-4 (Change in use of facilities financed with tax-exempt private activity bonds)
• Treas. Reg. § 1.150-5 (Filing notices and elections)
• Treas. Reg. § 1.103-16 (Obligations of certain volunteer fire departments)
  
  
• I.R.C. 1001 (Determination of amount of and recognition of gain or loss)
• Treas. Reg. § 1.1001-3 (Modifications of debt instruments)
• Treas. Reg. § 1.1001-6 (Transition from certain interbank offered rates)
• Notice 88-130 (Reissuance of bonds under Section 103 of the Code)
• Notice 2008-41 (Reissuance Standards for State and Local Bonds)
  
  
• I.R.C. 6417 (Elective payment of applicable credits)
• REG-101552-24 (Final regulations released March 11, 2024)
• Notice 2024-27 (Request for Comments on Situations in Which a Section 6417(a) Election Could Be Made for Credits Purchased in Transfers Under Section 6418(a))
  
  

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