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§ 1.147(b)-1 Part 1: Income Taxes

§ 1.147(b)-1  Bond maturity limitation-treatment of working capital.

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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]
Citation
26 C.F.R. § 1.147(b)-1