Prop. Treas. Reg. § 1.141-10 Coordination with volume cap.

Proposed 1994-12-30 · FI-72-88 · Interprets § 141 · Would amend § 1.141-10

Par. 4. Sections 1.141-0 through 1.141-16 are added to read as follows:

Section 141(b)(5) provides a special definition of private activity bond for bonds having a nonqualified amount of more than $15 million. The provisions of Secs. 1.141-1 through 1.141-16 (except Sec. 1.141-12) apply to section 141(b)(5).