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" Paragraph ( 1 ) shall not apply to any obligation which is issued as part of an issue substantially all of the proceeds of which are to be used... "
Tax Treatment of Mortgage Subsidy Bonds: Hearings Before the Committee on ... - Página 233
por United States. Congress. House. Committee on Ways and Means - 1979 - 1072 páginas
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United States Code, Volume 4

United States - 1988 - 1290 páginas
...to exception for certain bonds for a convention center and resource recovery project. "(B) If a bond issued as part of an issue substantially all of the proceeds of which are used to provide the convention center to which such paragraph (3) applies, such bond shall be treated...
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The Code of Federal Regulations of the United States of America

1979 - 940 páginas
...such organization). (4) Certain Exempt Activities. Paragraph (1) shall not apply to any obligation which is issued as part of an Issue substantially all of the proceeds of which are to be used to provide — (A) Residential real property for family units, (B) Sports facilities, (C)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1977 - 1078 páginas
...such organization). (4) Certain Exempt Activities. Paragraph (1) shall not apply to any obligation which is issued as part of an issue substantially all of the proceeds of which are to be used to provide— (A) Residential real property for family units, (B) Sports facilities, (C)...
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The Code of Federal Regulations of the United States of America

1978 - 838 páginas
...section 103(c)(l) shall not apply to obligations issued by a State or local governmental unit which are part of an issue substantially all of the proceeds of which are to be used to provide facilities for the furnishing of water which are available, on reasonable demand,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1983 - 942 páginas
...General rules. Section 103(b)(l) shall not apply to obligations issued before April 25, 1979, which are part of an issue substantially all of the proceeds of which are to be used to provide residential real property for family units. In order to qualify under this paragraph...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1997 - 1110 páginas
...section 103(b)(l) shall not apply to obligations Issued by a State or local governmental unit which are part of an issue substantially all of the proceeds of which are to be used to provide (i) airports, docks, wharves, mass commuting facilities, or public parking facilities,...
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The Code of Federal Regulations of the United States of America

2004 - 1190 páginas
...General rules. Section 103(b)(l) shall not apply to obligations issued before April 25, 1979. which are part of an issue substantially all of the proceeds of which are to be used to provide residential real property for family units. In order to qualify under this 26...
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Internal Revenue Bulletin: Cumulative bulletin, Edição 2

United States. Internal Revenue Service - 1968 - 1034 páginas
...Paragraph (4) of new subsection (c) provides that new subsection (c) (1) shall not apply to any obligation which is issued as part of an issue substantially all of the proceeds of which are to be used to provide certain designated types of facilities. Obligations issued to finance such facilities...
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Tax Reform Act of 1969: Report to Accompany H.R. 13270, Together with ...

United States. Congress. Senate. Committee on Finance - 1969 - 406 páginas
...for purposes of this provision is not to include where substantially all of the proceeds of the issue are reasonably expected to be used to provide permanent...property used, or to be used, for residential purposes (or to replace funds so used) where the yield on the State or local government obligations at the time...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973 - 824 páginas
...103(c) (4) (E) of the Code provides, in part, that section 103 (c) (1) shall not apply to any obligation which is issued as part of an issue substantially all of the proceeds of which are to be used to provide "solid waste disposal facilities". The term "solid waste" is defined in section...
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