26 CFR 1.142-0
§ 1.142-0 Table of contents.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.142-0, § 1.142-0 Table of contents, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109083
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Full text
This section lists the captioned paragraphs contained in §§ 1.142-1 through 1.142-3.
(a) Overview.
(b) Scope.
(c) Effective dates.
(a) General rule.
(b) Reasonable expectations requirement.
(c) Redemption or defeasance.
(1) In general.
(2) Notice of defeasance.
(3) Special limitation.
(4) Special rule for dispositions of personal property.
(5) Definitions.
(d) When a failure to properly use proceeds occurs.
(1) Proceeds not spent.
(2) Proceeds spent.
(e) Nonqualified bonds.
(1) Amount of nonqualified bonds.
(2) Allocation of nonqualified bonds.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.