Regulations last checked for updates: Dec 15, 2025

Title 26 - Internal Revenue last revised: Nov 24, 2025
All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.141-0 - § 1.169-4]
§ 1.147(b)-1 - Bond maturity limitation-treatment of working capital.

Section 147(b) does not apply to proceeds of a private activity bond issue used to finance working capital expenditures.

[T.D. 8476, 58 FR 33515, June 18, 1993]
authority: 26 U.S.C. 7805,unless
source: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted.
cite as: 26 CFR 1.147
© 2014 CustomsMobile | Disclaimer | Privacy | About