26 CFR 1.145-0
§ 1.145-0 Table of contents.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.145-0, § 1.145-0 Table of contents, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109095
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Full text
This section lists the captioned paragraphs contained in §§ 1.145-1 and 1.145-2.
(a) Overview.
(b) Scope.
(c) Effective dates.
(a) In general.
(b) Modification of private business tests.
(c) Exceptions.
(1) Certain provisions relating to governmental programs.
(2) Costs of issuance.
(d) Issuance costs financed by prior issue.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.