§145. Qualified 501(c)(3) bond — Inbound Citations

Citations to 26 U.S.C. § 145 as a whole

• 26 U.S.C. § 57(a)(5)(C)(ii)

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  (ii) For purposes of clause (i), the term “private activity bond” shall not include any qualified 501(c)(3) bond (as defined in section 145).
• 26 U.S.C. § 265(b)(3)(B)(ii)(I)

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  (I) any qualified 501(c)(3) bond (as defined in section 145), or
• 26 U.S.C. § 265(b)(3)(C)(ii)(I)

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  (I) a private activity bond (other than a qualified 501(c)(3) bond, as defined in section 145),
• 26 U.S.C. § 265(b)(3)(G)(ii)

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  (ii) In the case of a qualified 501(c)(3) bond (as defined in section 145) issued during 2009 or 2010, this paragraph shall be applied by treating the 501(c)(3) organization for whose benefit such bond was issued as the issuer.