Treasury Regulations · 26 CFR
§ 1.142-0. Table of contents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 142
Cite as 26 CFR § 1.142-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 16, 1997 by T.D. 8712
- Last amended
- August 13, 2004 by T.D. 9150
- Issued under
- 26 U.S.C. § 142
- Length
- 114 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 2
This section lists the captioned paragraphs contained in §§ 1.142-1 through 1.142-3.
(a) Overview.
(b) Scope.
(c) Effective dates.
§ 1.142-2 Remedial actions.(a) General rule.
(b) Reasonable expectations requirement.
(c) Redemption or defeasance.
(1) In general.
(2) Notice of defeasance.
(3) Special limitation.
(4) Special rule for dispositions of personal property.
(5) Definitions.
(d) When a failure to properly use proceeds occurs.
(1) Proceeds not spent.
(2) Proceeds spent.
(e) Nonqualified bonds.
(1) Amount of nonqualified bonds.
(2) Allocation of nonqualified bonds.
§ 1.142-3 Refunding issues. [Reserved][T.D. 8712, 62 FR 2302, Jan. 16, 1997, as amended by T.D. 9150, 69 FR 50066, Aug. 13, 2004]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 2 other regulations
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.
- Amended by T.D. 9150 (69 FR 50066)
- Issued by T.D. 8712 (62 FR 2302)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax Exemption Requirements for State and Local Bonds
Nearby sections
- § 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.
- § 1.142(a)(5)-1 Exempt facility bonds: Sewage facilities.