1.145-0—Table of contents.
§ 1.145-1Qualified 501(c)(3) bonds.
(a) Overview.
(b) Scope.
(c) Effective dates.
§ 1.145-2Application of private activity bond regulations.
(a) In general.
(b) Modification of private business tests.
(c) Exceptions.
(1) Certain provisions relating to governmental programs.
(2) Costs of issuance.
(d) Issuance costs financed by prior issue.