§ 1.141-16. Effective dates for qualified private activity bond provisions.

Other regulations under § 141

• § 1.141-0 Table of contents.
• § 1.141-1 Definitions and rules of general application.
• § 1.141-2 Private activity bond tests.
• § 1.141-3 Definition of private business use.
• § 1.141-4 Private security or payment test.
• § 1.141-5 Private loan financing test.
• § 1.141-6 Allocation and accounting rules.
• § 1.141-7 Special rules for output facilities.
• § 1.141-8 $15 million limitation for output facilities.
• § 1.141-9 Unrelated or disproportionate use test.
• § 1.141-12 Remedial actions.
• § 1.141-13 Refunding issues.
• § 1.141-14 Anti-abuse rules.
• § 1.141-15 Effective/applicability dates.

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

• § 1.142-0 Table of contents.
• § 1.142-2 Remedial actions.

Cited by 5 other regulations

• § 1.141-0 Table of contents.
• § 1.142-1 Exempt facility bonds.
• § 1.144-1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds.
• § 1.147-1 Other requirements applicable to certain private activity bonds.
• § 1.150-4 Change in use of facilities financed with tax-exempt private activity bonds.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. August 13, 2004Amended by T.D. 9150 (69 FR 50066)
2. January 16, 1997Issued by T.D. 8712 (62 FR 2302)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Tax Exemption Requirements for State and Local Bonds

Nearby sections

• § 1.141-12 Remedial actions.
• § 1.141-13 Refunding issues.
• § 1.141-14 Anti-abuse rules.
• § 1.141-15 Effective/applicability dates.
• § 1.141-16 Effective dates for qualified private activity bond provisions.
• § 1.142-0 Table of contents.
• § 1.142-1 Exempt facility bonds.
• § 1.142-2 Remedial actions.
• § 1.142-4 Use of proceeds to provide a facility.