Links to IRS Regulations Sections
§ 1.148-0 Scope and table of contents.
§ 1.148-1 Definitions and elections.
§ 1.148-2 General arbitrage yield restriction rules.
§ 1.148-3 General arbitrage rebate rules.
§ 1.148-4 Yield on an issue of bonds.
§ 1.148-5 Yield and valuation of investments.
§ 1.148-6 General allocation and accounting rules.
§ 1.148-7 Spending exceptions to the rebate requirement.
§ 1.148-8 Small issuer exception to rebate requirement.
§ 1.148-9 Arbitrage rules for refunding issues.
§ 1.148-10 Anti-abuse rules and authority of Commissioner.
§ 1.148-11 Effective dates.
§ 1.149(b)-1 Federally guaranteed bonds.
§ 1.149(d)-1 Limitations on advance refundings.
§ 1.149(e)-1 Information reporting requirements for tax-exempt bonds.
§ 1.149(g)-1 Hedge bonds.
§ 1.150-1 Definitions.
§ 1.150-2 Proceeds of bonds used for reimbursement.
§ 1.150-4 Change in use of facilities financed with tax-exempt private activity bonds.
§ 1.150-5 Filing notices and elections.
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