---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schB/ptIV"
level: "part"
label: "Part IV"
heading: "Tax Exemption Requirements for State and Local Bonds"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schB-ptIV"
sections_count: 10
---

# Part IV — Tax Exemption Requirements for State and Local Bonds

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter B — Computation of Taxable Income

## Contents

- [Subpart A — Private Activity Bonds](/usc/26/stA-ch1-schB-ptIV-sptA.md)
- [Subpart B — Requirements Applicable to All State and Local Bonds](/usc/26/stA-ch1-schB-ptIV-sptB.md)
- [Subpart C — Definitions and Special Rules](/usc/26/stA-ch1-schB-ptIV-sptC.md)