US Codex

Notes

§149. Bonds must be registered to be tax exempt; other requirements — Inbound Citations

26 U.S.C. § 149

Cited by 4 provisions in release 119-102.

Citations to 26 U.S.C. § 149 as a whole

26 U.S.C. § 265(b)(3)(C)(ii)(III)

Go to provision →

(III) an obligation issued to refund (other than to advance refund within the meaning of section 149(d)(5))¹ any obligation to the extent the amount of the refunding obligation does not exceed the outstanding amount of the refunded obligation.

Citations to §149(a)

26 U.S.C. § 4701(b)(1)(A)(i)

Go to provision →

(i) is required to be registered under section 149(a), or

Citations to §149(a)(3)

26 U.S.C. § 163(f)(3)

Go to provision →

(3) For purposes of this subsection, rules similar to the rules of section 149(a)(3) shall apply, except that a dematerialized book entry system or other book entry system specified by the Secretary shall be treated as a book entry system described in such section.

Citations to §149(d)

26 U.S.C. § 150(e)(3)

Go to provision →

(3) Bonds which are part of an issue which meets the requirements of paragraph (1) shall not be treated as private activity bonds except for purposes of sections 147(f) and 149(d).