26 CFR 1.142-0 – Table of contents
Current as of: 2024 | Check for updates
|
Other versions
This section lists the captioned paragraphs contained in §§ 1.142-1 through 1.142-3.
(a) Overview.
(b) Scope.
(c) Effective dates.
(a) General rule.
(b) Reasonable expectations requirement.
(c) Redemption or defeasance.
(1) In general.
(2) Notice of defeasance.
(3) Special limitation.
(4) Special rule for dispositions of personal property.
(5) Definitions.
(d) When a failure to properly use proceeds occurs.
(1) Proceeds not spent.
(2) Proceeds spent.
(e) Nonqualified bonds.
(1) Amount of nonqualified bonds.
(2) Allocation of nonqualified bonds.