§144. Qualified small issue bond; qualified student loan bond; qualified redevelopment bond — Inbound Citations
26 U.S.C. § 144
Cited by 24 provisions in release 119-102.
Citations to 26 U.S.C. § 144 as a whole
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(A) Chapters 1, 2, and 6 of this title shall apply only with respect to taxable years beginning after December 31, 1953, and ending after the date of enactment of this title, and with respect to such taxable years, chapters 1 (except sections 143 and 144) and 2, and section 3801, of the Internal Revenue Code of 1939 are hereby repealed.
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(B) Chapter 3 of this title shall apply with respect to payments and transfers occurring after December 31, 1954, and as to such payments and transfers sections 143 and 144 and chapter 7 of the Internal Revenue Code of 1939 are hereby repealed.
Citations to §144(a)
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(G) For purposes of this paragraph and section 144(a), the acquisition by a first-time farmer of land or personal property from a related person (within the meaning of section 144(a)(3)) shall not be treated as an acquisition from a related person, if—(ii) subsequent to such acquisition, the related person does not have a financial interest in the farming operation with respect to which the bond proceeds are to be used.
Citations to §144(a)(3)
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(C) For purposes of this paragraph, the term “person” includes a group of related persons (within the meaning of section 144(a)(3)) which includes such person.
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(B) any related person (within the meaning of section 144(a)(3)) to such owner or operator.
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(G) For purposes of this paragraph and section 144(a), the acquisition by a first-time farmer of land or personal property from a related person (within the meaning of section 144(a)(3)) shall not be treated as an acquisition from a related person, if—(ii) subsequent to such acquisition, the related person does not have a financial interest in the farming operation with respect to which the bond proceeds are to be used.
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(3) All related persons (within the meaning of section 144(a)(3)) shall be treated as 1 entity.
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(5) For purposes of this subsection, the term “affiliated service group” also includes a group consisting of—(A) an organization the principal business of which is performing, on a regular and continuing basis, management functions for 1 organization (or for 1 organization and other organizations related to such 1 organization), and(B) the organization (and related organizations) for which such functions are so performed by the organization described in subparagraph (A).For purposes of this paragraph, the term “related organizations” has the same meaning as the term “related persons” when used in section 144(a)(3).
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(A) The term “related persons” has the same meaning as when used in section 144(a)(3).
Citations to §144(a)(3)(A)
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(6) No credit shall be allowed under subsection (a) for any interest paid or accrued to a person who is a related person to the taxpayer (within the meaning of section 144(a)(3)(A)).
Citations to §144(a)(6)(A)
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(iii) if the issue is treated as a separate issue under section 144(a)(6)(A), any person treated as a principal user under section 144(a)(6)(B),
Citations to §144(a)(6)(B)
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(iii) if the issue is treated as a separate issue under section 144(a)(6)(A), any person treated as a principal user under section 144(a)(6)(B),
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(vi) no principal user of such facility will be a person (or group of persons) described in section 144(a)(6)(B).
Citations to §144(a)(10)
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(2) For purposes of paragraph (1), the aggregate amount of outstanding enterprise zone facility bonds allocable to any person shall be determined under rules similar to the rules of section 144(a)(10), taking into account only bonds to which subsection (a) applies.
Citations to §144(a)(10)(C)
Citations to §144(a)(10)(D)
Citations to §144(a)(10)(E)
Citations to §144(a)(12)(B)(ii)
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(j) The Secretary may guarantee under this chapter a loan made under a State beginning farmer or rancher program, including a loan financed by the net proceeds of a qualified small issue agricultural bond for land or property described in section 144(a)(12)(B)(ii) of title 26.
Citations to §144(a)(12)(C)
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(i) 95 percent or more of the net proceeds of the issue are to be used for the acquisition, construction, reconstruction, or improvement of property which is of a character subject to the allowance for depreciation and which is part of a manufacturing facility (as defined in section 144(a)(12)(C)),
Citations to §144(b)
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(I) uniform accessibility of student loans, including the issuance of qualified student loan bonds as set forth in section 144(b) of title 26;
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(A) a State, or a political subdivision, authority, agency, or other instrumentality thereof, including such entities that are eligible to issue bonds described in section 1.103–1 of title 26, Code of Federal Regulations, or section 144(b) of title 26;
Citations to §144(c)(6)(B)
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(D) any individual employed by the employer at any facility described in section 144(c)(6)(B), and
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(A) any trade or business consisting of the operation of any facility described in section 144(c)(6)(B), and
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(iii) which is not described in section 144(c)(6)(B).