Treasury Regulations · 26 CFR
§ 1.147-1. Other requirements applicable to certain private activity bonds.
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
Cite as 26 CFR § 1.147-1
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. § 147
- Length
- 168 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 2 regulations; cited by 1
¶(b) Scope. Sections 1.147-0 through 1.147-2 apply for purposes of the rules in section 147 for qualified private activity bonds that permit use of proceeds to acquire land for environmental purposes (section 147(c)(3)), permit use of proceeds for certain rehabilitations (section 147(d) (2) and (3)), prohibit use of proceeds to finance skyboxes, airplanes, gambling establishments and similar facilities (section 147(e)), and require public approval (section 147(f)), but not for the rules limiting use of proceeds to acquire land or existing property under sections 147(c) (1) and (2), and (d)(1).
[T.D. 8712, 62 FR 2304, Jan. 16, 1997]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 103 Interest on State and local bonds
- § 147 Other requirements applicable to certain private activity bonds
Regulations it cites
- § 1.147-0 Table of contents.
- § 1.141-16 Effective dates for qualified private activity bond provisions.
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.
- Issued by T.D. 8712 (62 FR 2304)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax Exemption Requirements for State and Local Bonds
Nearby sections
- § 1.145-0 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.
- § 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.