United States Code · Part

Part IV — Tax Exemption Requirements For State And Local Bonds

26 U.S.C. pt. ptIV

• § 141 Private Activity Bond; Qualified Bond
• § 142 Exempt Facility Bond
• § 143 Mortgage Revenue Bonds: Qualified Mortgage Bond And Qualified Veterans’ Mortgage Bond
• § 144 Qualified Small Issue Bond; Qualified Student Loan Bond; Qualified Redevelopment Bond
• § 145 Qualified 501(c)(3) Bond
• § 146 Volume Cap
• § 147 Other Requirements Applicable To Certain Private Activity Bonds
• § 148 Arbitrage
• § 149 Bonds Must Be Registered To Be Tax Exempt; Other Requirements
• § 150 Definitions And Special Rules