carryforward purpose

(5)The term “carryforward purpose” means— (A)the purpose of issuing exempt facility bonds described in 1 of the paragraphs of section 142(a), (B)the purpose of issuing qualified mortgage bonds or mortgage credit certificates, (C)the purpose of issuing qualified student loan bonds, and (D)the purpose of issuing qualified redevelopment bonds.

Source

26 USC § 146(f)(5)


Scoping language

None: Default is title Scope
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