26 C.F.R. § 1.147(b)-1. - § 1.147(b)-1 Bond Maturity Limitation-treatment of Working Capital.

Current as of January 1, 1970

Section 1.147(b)-1 - § 1.147(b)-1 Bond Maturity Limitation-treatment of Working Capital.Section 1.147(b)-1 - § 1.147(b)-1 Bond Maturity Limitation-treatment of Working Capital.

Section 1.147-2 - § 1.147-2 Remedial Actions.Section 1.147(f)-1 - § 1.147(f)-1 Public Approval of Private Activity Bonds.

§ 1.147(b)-1 Bond maturity limitation-treatment of working capital.

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]

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