Keyed to § 147Open in workspace
Reg. § 1.147(b)-1 Bond maturity limitation-treatment of working capital.
26 CFR § 1.147(b)-1eCFR data as of 2026-07-14
Section does not apply to proceeds of a private activity bond issue used to finance working capital expenditures.
[T.D. 8476, 58 FR 33515, June 18, 1993]
Official eCFR text of § 1.147(b)-1
Source: decipher.legal/cfr/26/1.147(b)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14