Remedial action.

(F) Remedial action. Issuers may apply principles similar to the rules of 1.141-12, including 1.141-12(d) (relating to redemption or defeasance of nonqualified bonds) and 1.141-12(e) (relating to alternative use of disposition proceeds), to cure a violation of paragraph (e)(2)(iii)(A)(2) or (e)(2)(iii)(B)(2) of this section. For this purpose, the amount of nonqualified bonds is determined in the same manner as for output contracts taken into account under the private business tests, including the principles of 1.141-7(d), treating nonqualified sales of gas or electricity under this paragraph (e)(2)(iii) as satisfying the benefits and burdens test under 1.141-7(c)(1).


26 CFR § 1.148-1

Scoping language

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