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" For purposes of this subsection, the term "industrial development bond" means any obligation — (A) which is issued as part of an issue all or a major portion of the proceeds of which are to be used directly or indirectly in any trade or business carried... "
Tax Treatment of Mortgage Subsidy Bonds: Hearings Before the Committee on ... - Página 91
por United States. Congress. House. Committee on Ways and Means - 1979 - 1072 páginas
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American Federal Tax Reports

1986 - 1420 páginas
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American Jurisprudence: A Modern Comprehensive Text Statement of ..., Volume 34

1962 - 1524 páginas
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United States Code, Volume 4

United States - 1988 - 1290 páginas
...student loan bond" means any bond Issued as part of an issue the applicable percentage or more of the net proceeds of which are to be used directly or indirectly to make or finance student loans under— (A) a program of general application to which the Higher Education...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1999 - 812 páginas
...— (1) Any industrial development bond (as defined in section 103(b)(2) and §1.103-7(b)(l)), or (2) Any obligation which is issued as part of an issue...proceeds of which are to be used directly or indirectly — (i) To finance loans to individuals for educational or related expenses (hereinafter referred to...
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The Code of Federal Regulations of the United States of America

1988 - 876 páginas
...term "industrial development bond" means any obligation— Internal Revenu« Service, Treasury (1) Which is issued as part of an issue all or a major...proceeds of which are to be used directly or indirectly in any trade or business carried on by any person who is not an exempt person (as defined in subparagraph...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1997 - 1110 páginas
...Definition. For purposes of this section, the term "industrial development bond" means any obligation — (i) Which is issued as part of an issue all or a major...proceeds of which are to be used directly or indirectly in any trade or business carried on by any person who is not an exempt person (as defined in subparagraph...
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The Code of Federal Regulations of the United States of America

1992 - 1036 páginas
...bonds. Q-17: What is a "student loan bond"? A-17: The term "student loan bond" means an obligation that is issued as part of an issue all or a major portion...of which are to be used directly or indirectly to finance loans to individuals for educational expenses. For purposes of this A-17, the use of more than...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1983 - 942 páginas
...Definition. For purposes of this section, the term "industrial development bond" means any obligation— (i) Which is issued as part of an issue all or a major...proceeds of which are to be used directly or Indirectly in any trade or business carried on by any person who is not an exempt person (as defined in subparagraph...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1999 - 1076 páginas
...bonds. Q-17: What is a "student loan bond"? A-17: The term "student loan bond" means an obligation that is issued as part of an issue all or a major portion...of which are to be used directly or indirectly to finance loans to individuals for educational expenses. For purposes of this A-17, the use of more than...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1977 - 1078 páginas
...described in subsection (a)(l). (2) Arbitrage Bond. For purposes of this subsection, the term "arbitrage bond" means any obligation which is issued as part...all or a major portion of the proceeds of which are reasonably expected to be used directly or indirectly— (A) To acqui-e securities (within the meaning...
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