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Treasury Regulations · 26 CFR Part 1

Tax Exemption Requirements for State and Local Bonds (§§ 1.141-1 to 1.150-5)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.141-1 Definitions and rules of general application.
  2. § 1.141-2 Private activity bond tests.
  3. § 1.141-3 Definition of private business use.
  4. § 1.141-4 Private security or payment test.
  5. § 1.141-5 Private loan financing test.
  6. § 1.141-6 Allocation and accounting rules.
  7. § 1.141-7 Special rules for output facilities.
  8. § 1.141-8 $15 million limitation for output facilities.
  9. § 1.141-9 Unrelated or disproportionate use test.
  10. § 1.141-10 Coordination with volume cap.
  11. § 1.141-11 Acquisition of nongovernmental output property.
  12. § 1.141-12 Remedial actions.
  13. § 1.141-13 Refunding issues.
  14. § 1.141-14 Anti-abuse rules.
  15. § 1.141-15 Effective/applicability dates.
  16. § 1.141-16 Effective dates for qualified private activity bond provisions.
  17. § 1.142-0 Table of contents.
  18. § 1.142-1 Exempt facility bonds.
  19. § 1.142-2 Remedial actions.
  20. § 1.142-3 Refunding Issues.
  21. § 1.142-4 Use of proceeds to provide a facility.
  22. § 1.142(a)(5)-1 Exempt facility bonds: Sewage facilities.
  23. § 1.142(a)(6)-1 Exempt facility bonds: solid waste disposal facilities.
  24. § 1.142(f)(4)-1 Manner of making election to terminate tax-exempt bond financing.
  25. § 1.143(g)-1 Requirements related to arbitrage.
  26. § 1.144-0 Table of contents.
  27. § 1.144-1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds.
  28. § 1.144-2 Remedial actions.
  29. § 1.145-0 Table of contents.
  30. § 1.145-1 Qualified 501(c)(3) bonds.
  31. § 1.145-2 Application of private activity bond regulations.
  32. § 1.147-0 Table of contents.
  33. § 1.147-1 Other requirements applicable to certain private activity bonds.
  34. § 1.147-2 Remedial actions.
  35. § 1.147(b)-1 Bond maturity limitation-treatment of working capital.
  36. § 1.147(f)-1 Public approval of private activity bonds.
  37. § 1.148-0 Scope and table of contents.
  38. § 1.148-1 Definitions and elections.
  39. § 1.148-2 General arbitrage yield restriction rules.
  40. § 1.148-3 General arbitrage rebate rules.
  41. § 1.148-4 Yield on an issue of bonds.
  42. § 1.148-5 Yield and valuation of investments.
  43. § 1.148-6 General allocation and accounting rules.
  44. § 1.148-7 Spending exceptions to the rebate requirement.
  45. § 1.148-8 Small issuer exception to rebate requirement.
  46. § 1.148-9 Arbitrage rules for refunding issues.
  47. § 1.148-10 Anti-abuse rules and authority of Commissioner.
  48. § 1.148-11 Effective/applicability dates.
  49. § 1.149(b)-1 Federally guaranteed bonds.
  50. § 1.149(d)-1 Limitations on advance refundings.
  51. § 1.149(e)-1 Information reporting requirements for tax-exempt bonds.
  52. § 1.149(g)-1 Hedge bonds.
  53. § 1.150-1 Definitions.
  54. § 1.150-2 Proceeds of bonds used for reimbursement.
  55. § 1.150-3 Retirement standards for state and local bonds.
  56. § 1.150-4 Change in use of facilities financed with tax-exempt private activity bonds.
  57. § 1.150-5 Filing notices and elections.