Treasury Regulations · 26 CFR
§ 1.147(b)-1. Bond maturity limitation-treatment of working capital.
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. § 147(b)
Cite as 26 CFR § 1.147(b)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 18, 1993 by T.D. 8476
- Issued under
- 26 U.S.C. § 147(b)
- Length
- 26 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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.
- Issued by T.D. 8476 (58 FR 33515)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax Exemption Requirements for State and Local Bonds
Nearby sections
- § 1.145-2 Application of private activity bond regulations.
- § 1.147-0 Table of contents.
- § 1.147-1 Other requirements applicable to certain private activity bonds.
- § 1.147-2 Remedial actions.
- § 1.147(b)-1 Bond maturity limitation-treatment of working capital.
- § 1.147(f)-1 Public approval of private activity bonds.
- § 1.148-0 Scope and table of contents.
- § 1.148-1 Definitions and elections.
- § 1.148-2 General arbitrage yield restriction rules.