13 results for "148"

§ 1.148-0

Scope and table of contents.

§ 1.148-1

Definitions and elections.

§ 1.148-10

Anti-abuse rules and authority of Commissioner.

§ 1.148-11

Effective/applicability dates.

§ 1.148-11A

Effective dates.

§ 1.148-2

General arbitrage yield restriction rules.

§ 1.148-3

General arbitrage rebate rules.

§ 1.148-4

Yield on an issue of bonds.

§ 1.148-5

Yield and valuation of investments.

§ 1.148-6

General allocation and accounting rules.

§ 1.148-7

Spending exceptions to the rebate requirement.

§ 1.148-8

Small issuer exception to rebate requirement.

§ 1.148-9

Arbitrage rules for refunding issues.