What people are saying - Write a review
We haven't found any reviews in the usual places.
Exempt Small Issues
Pollution Control Financing
7 other sections not shown
Other editions - View all
acquired obligation acquisition advance refunding apply arbitrage regulations bond counsel bond financed bond issue business test Capital Expenditures capitalized interest corporation depreciable determining election Escrow Fund excess proceeds rules exempt facility exempt small issue face amount financed facility functionally related Government Obligations governmental unit IDB financing IDB's interest rate Internal Revenue Service investment proceeds issuance issuer lease letter of credit limitation loan located minor portion non-exempt person Official Action original proceeds Outstanding Bonds overissuance partnership payments pollution control facility present value Principal User Prior Issue private letter rulings private user Prop purchase Refunding Bond proceeds related and subordinate Related Person Relevant Jurisdiction reserve fund revenues security interest test sinking fund proceeds small issue exemption substantial user tax exempt taxable TEFRA temporary period tenant trade or business transferred proceeds Treas treated unrestricted yield yield restriction