Treasury Regulations · 26 CFR
§ 1.149(b)-1. Federally guaranteed 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. § 149(b)
Cite as 26 CFR § 1.149(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. § 149(b)
- Length
- 142 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 0
¶(b) Exceptions. Pursuant to section 149(b)(3)(B), section 149(b)(1) and paragraph (a) of this section do not apply to—
¶(1) Investments in obligations issued pursuant to § 21B(d)(3) of the Federal Home Loan Bank Act, as amended by § 511 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989, or any successor provision; or
¶(c) Effective date. This section applies to investments made after June 30, 1993.
[T.D. 8476, 58 FR 33548, June 18, 1993]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 149 Bonds must be registered to be tax exempt; other requirements
- § 103 Interest on State and local bonds
Regulations 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 33548)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax Exemption Requirements for State and Local Bonds
Nearby sections
- § 1.148-8 Small issuer exception to rebate requirement.
- § 1.148-9 Arbitrage rules for refunding issues.
- § 1.148-10 Anti-abuse rules and authority of Commissioner.
- § 1.148-11 Effective/applicability dates.
- § 1.149(b)-1 Federally guaranteed bonds.
- § 1.149(d)-1 Limitations on advance refundings.
- § 1.149(e)-1 Information reporting requirements for tax-exempt bonds.
- § 1.149(g)-1 Hedge bonds.
- § 1.150-1 Definitions.