exempt facility bond

(a)For purposes of part IV of subchapter B of this chapter (relating to tax exemption requirements for State and local bonds), the term “exempt facility bond” includes any bond issued as part of an issue 95 percent or more of the net proceeds (as defined in section 150(a)(3)) of which are to be used to provide any enterprise zone facility. (b)For purposes of this section—

Source

26 USC § 1394(a)


Scoping language

None: Default is title Scope
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