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Treasury Regulations · 26 CFR

§ 1.145-1. Qualified 501(c)(3) bonds.

In effect eCFR current as of October 15, 2026

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 § 1.145-1

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
Issued under
26 U.S.C. § 145
Length
114 words · about 1 min to read
Cross-references
cites 3 Code sections and 2 regulations; cited by 1
(a) Overview. Interest on a private activity bond is not excludable from gross income under section 103(a) unless the bond is a qualified bond. Under section 141(e)(1)(G), a qualified 501(c)(3) bond issued under section 145 is a qualified bond. Under section 145, a qualified 501(c)(3) bond is any bond issued as a part of an issue that satisfies the requirements of sections 145(a) through (d).
(b) Scope. Sections 1.145-0 through 1.145-2 apply for purposes of section 145(a).
(c) Effective dates. For effective dates of §§ 1.145-0 through 1.145-2, see § 1.141-15.

[T.D. 8712, 62 FR 2303, Jan. 16, 1997]

Other regulations under § 145

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

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.

  1. Issued by T.D. 8712 (62 FR 2303)

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