26 CFR 1.144-2
§ 1.144-2 Remedial actions.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.144-2, § 1.144-2 Remedial actions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109094
- Permanent ID
ys:prov:109094@1- SHA-256
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Full text
The remedial action rules of § 1.142-2 apply to qualified small issue bonds issued under section 144(a) and to qualified redevelopment bonds issued under section 144(c), for this purpose treating those bonds as exempt facility bonds and the qualifying purposes for those bonds as exempt facilities.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.