What people are saying - Write a review
We haven't found any reviews in the usual places.
Rul 74289 4
Cross reference list
Statutes and Regulations
12 other sections not shown
Other editions - View all
acquired obligations amendments apply arbitrage bonds authority beneﬁt bond issue bond proceeds bondholders capital ex capital expenditures certiﬁcate Code provides Code Sec Commissioner construction corporation costs Court date of issue debt service December 31 deﬁned described in section determined election equipment escrow Example exempt facility exempt person exempt small issue Federal ﬁnance ﬁrst governmental obligations governmental unit gross income IDBs industrial development bonds Internal Revenue Code Internal Revenue Service investment issuance issue of obligations issuer land lease loan located meaning of section ment million mortgage municipal bonds nonexempt person obligations issued outstanding paragraph payment percent petitioner political subdivision principal user prior issue purchase purposes qualiﬁed qualify refunding bonds refunding issue respect Revenue Ruling satisﬁed section 103 section l03(c securities sinking fund speciﬁc subparagraph subsection taxable taxpayer temporary period term Thompson & Green tion trade or business Treasury treated vides