26 USC Part IV, Subpart A - Private Activity Bonds | LII / Legal Information Institute

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Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

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Sec. 141. Private activity bond; qualified bond. 142. Exempt facility bond. 143. Mortgage revenue bonds: qualified mortgage and qualified veterans’ mortgage bond. ^[1] So in original. Does not conform to section catchline. 144. Qualified small issue bond; qualified student loan bond; qualified redevelopment bond. 145. Qualified 501(c)(3) bond. 146. Volume cap. 147. Other requirements applicable to certain private activity bonds.

Amendments

1986—Pub. L. 99–514, title XIII, § 1301(b),Oct. 22, 1986, 100 Stat. 2603, in amending part IV generally, added subpart heading and analysis and struck out item 143 “Determination of marital status”.

1977—Pub. L. 95–30, title I, § 101(e)(2),May 23, 1977, 91 Stat. 134, struck out items 141 “Standard deduction”, 142 “Individuals not eligible for standard deduction”, 144 “Election of standard deduction”, and 145 “Cross reference”.

Footnotes
[1] So in original. Does not conform to section catchline.

The table below lists the classification updates, since Jan. 7, 2011, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Friday, April 6, 2012

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"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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General Reference

Refer to the LRC (Law Revision Council) for explanations about the US Code from the folks who put it all together.

You can look for information about what it is and is not, which titles are positive law, the schedule of Supplements, etc. Under download you can find the source data we use here (GPO locator files), as well as, PDF files that look just like the paper books (these may be rather large).

Refer to the Thomas site for changes that have not yet made it into the classification tables.

26 USC	Description of Change	Session Year	Public Law	Statutes at Large
§ 147		2012	112-95 [Sec.] 1105(a)	126 Stat. 152
§ 147	nt new	2012	112-95 [Sec.] 1105(b)	126 Stat. 152

26 USC Part IV, Subpart A - Private Activity Bonds

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