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

Proposed regulation, not in force. FI-72-88, 94-31430, published 1994-12-30 <https://www.federalregister.gov/documents/1994/12/30/94-31430/definition-of-private-activity-bonds>. Interprets 26 U.S.C. § 141.

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).