Treasury Regulations · 26 CFR
§ 1.145-0. 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. § 145
Cite as 26 CFR § 1.145-0
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
- December 19, 2005 by T.D. 9234
- Issued under
- 26 U.S.C. § 145
- Length
- 83 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 1
This section lists the captioned paragraphs contained in §§ 1.145-1 and 1.145-2.
(a) Overview.
(b) Scope.
(c) Effective dates.
§ 1.145-2 Application of private activity bond regulations.(a) In general.
(b) Modification of private business tests.
(c) Exceptions.
(1) Certain provisions relating to governmental programs.
(2) Costs of issuance.
(d) Issuance costs financed by prior issue.
[T.D. 8712, 62 FR 2303, Jan. 16, 1997, as amended by T.D. 9234, 70 FR 75035, Dec. 19, 2005]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
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. 9234 (70 FR 75035)
- Issued by T.D. 8712 (62 FR 2303)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax Exemption Requirements for State and Local Bonds
Nearby sections
- § 1.143(g)-1 Requirements related to arbitrage.
- § 1.144-0 Table of contents.
- § 1.144-1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds.
- § 1.144-2 Remedial actions.
- § 1.145-0 Table of contents.
- § 1.145-1 Qualified 501(c)(3) bonds.
- § 1.145-2 Application of private activity bond regulations.
- § 1.147-0 Table of contents.
- § 1.147-1 Other requirements applicable to certain private activity bonds.