1.142-0—Table of contents.
This section lists the captioned paragraphs contained in §§ 1.142-1 through 1.142-3.
§ 1.142-1Exempt facility bonds.
(a) Overview.
(b) Scope.
(c) Effective dates.
§ 1.142-2Remedial actions.
(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.
§ 1.142-3Refunding issues. [Reserved]