§148. Arbitrage — Inbound Citations
26 U.S.C. § 148
Cited by 10 provisions in release 119-102.
Citations to 26 U.S.C. § 148 as a whole
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(2) Any arbitrage bond (within the meaning of section 148).
Citations to §148(b)(2)
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(7) The term “nongovernmental output property” shall not include any contract for the prepayment of electricity or natural gas which is not investment property under section 148(b)(2).
Citations to §148(b)(3)
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(i) any loan which is a nonpurpose investment (within the meaning of section 148(f)(6)(A), determined without regard to section 148(b)(3)), and
Citations to §148(b)(4)
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(C) is a qualified natural gas supply contract (as defined in section 148(b)(4)).
Citations to §148(d)
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(iii) investments of a reserve which meet the requirements of section 148(d),
Citations to §148(f)(6)(A)
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(B) is a nonpurpose investment (within the meaning of section 148(f)(6)(A)), or
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(II) no portion of the proceeds of the issue are used to make or finance any loan (other than a loan which is a nonpurpose investment within the meaning of section 148(f)(6)(A)) after the close of such period.
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(F) For purposes of this paragraph, the term “nonpurpose investment” has the meaning given such term by section 148(f)(6)(A).
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(i) any loan which is a nonpurpose investment (within the meaning of section 148(f)(6)(A), determined without regard to section 148(b)(3)), and
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(ii) not more than 50 percent of the proceeds of the issue are invested in nonpurpose investments (as defined in section 148(f)(6)(A)) having a substantially guaranteed yield for 4 years or more.