26 CFR · Internal Revenue
§ 1.147(b)-1 — Bond maturity limitation-treatment of working capital.
26 CFR § 1.147(b)-1
This text of 26 C.F.R. § 1.147(b)-1 (Bond maturity limitation-treatment of working capital.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.147(b)-1 (2026).
Text
§ 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]
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Related
§ 1.147
26 C.F.R. § 1.147
Nearby Sections
11
§ 1.145-1
Qualified 501(c)(3) bonds.§ 1.147-0
Table of contents.§ 1.147-2
Remedial actions.§ 1.147(f)-1
Public approval of private activity bonds.§ 1.148-0
Scope and table of contents.§ 1.148-1
Definitions and elections.§ 1.148-3
General arbitrage rebate rules.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.147(b)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.147(b)-1.