Source: http://www.originalsources.com/Document.aspx?DocID=CPGLYEEYN5LCSMJ
Timestamp: 2018-04-21 07:39:38
Document Index: 610737157

Matched Legal Cases: ['§ 146', '§ 43', '§ 44', '§ 44', '§ 474', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 46', '§ 47', '§ 48', '§ 49', '§ 50', '§ 50', '§ 474', '§ 51', '§ 51', '§ 52', '§ 53', '§ 55', '§ 56', '§ 57', '§ 58', '§ 59', '§ 59', '§ 59', '§ 102', '§ 59', '§ 102', '§ 61', '§ 62', '§ 63', '§ 64', '§ 65', '§ 66', '§ 67', '§ 68', '§ 71', '§ 72', '§ 73', '§ 74', '§ 75', '§ 76', '§ 1901', '§ 77', '§ 78', '§ 79', '§ 80', '§ 81', '§ 10201', '§ 82', '§ 83', '§ 84', '§ 85', '§ 86', '§ 87', '§ 88', '§ 89', '§ 202', '§ 90', '§ 101', '§ 102', '§ 103', '§ 103', '§ 1301', '§ 104', '§ 105', '§ 106', '§ 107', '§ 108', '§ 109', '§ 110', '§ 111', '§ 112', '§ 113', '§ 11801', '§ 114', '§ 115', '§ 116', '§ 612', '§ 117', '§ 118', '§ 119', '§ 120', '§ 121', '§ 122', '§ 123', '§ 124', '§ 11801', '§ 125', '§ 126', '§ 127', '§ 128', '§ 11801', '§ 129', '§ 130', '§ 131', '§ 132', '§ 133', '§ 1602', '§ 134', '§ 135', '§ 136', '§ 137', '§ 138', '§ 139', '§ 141', '§ 142', '§ 143', '§ 144', '§ 145', '§ 146', '§ 147', '§ 148', '§ 149', '§ 150', '§ 151', '§ 152', '§ 153', '§ 161', '§ 162', '§ 163', '§ 164', '§ 165', '§ 166', '§ 167', '§ 168', '§ 146', '§ 1301', '§ 10631', '§ 1013', '§ 6180', '§ 7816', '§ 1921', '§ 13121', '§ 2021', '§ 1', '§ 161', '§ 1013', '§ 1013', '§ 6180', '§ 1013', '§ 1013', '§ 1013', '§ 1013', '§ 1013', '§ 1013', '§ 1', '§ 161', '§ 2021', '§ 146', '§ 146', '§ 146']

Original Sources - § 146. Volume Cap
U.S. Code, Title 26, Internal Revenue Code
Contents: (VII) 51460742345074 $53,000.CM:Table-End § 43. Enhanced Oil Recovery Credit § 44. Expenditures to Provide Access to Disabled Individuals [§ 44b. Repealed. Pub. L. 98– 369, DIV. A, Title IV, § 474(M)(1), July 18, 1984, 98 Stat. 833] § 45. Electricity Produced from Certain Renewable Resources § 45a. Indian Employment Credit § 45b. Credit for Portion of Employer Social Security Taxes Paid With Respect to Employee Cash Tips § 45c. Clinical Testing Expenses for Certain Drugs for Rare Diseases or Conditions § 45d. New Markets Tax Credit § 46. Amount of Credit § 47. Rehabilitation Credit § 48. Energy Credit; Reforestation Credit § 49. At-Risk Rules § 50. Other Special Rules [§ § 50a, 50b. Repealed. Pub. L. 98– 369, DIV. A, Title IV, § 474(M)(2), July 18, 1984, 98 Stat. 833] § 51. Amount of Credit § 51a. Temporary Incentives for Employing Long-Term Family Assistance Recipients § 52. Special Rules § 53. Credit for Prior Year Minimum Tax Liability § 55. Alternative Minimum Tax Imposed § 56. Adjustments in Computing Alternative Minimum Taxable Income § 57. Items of Tax Preference § 58. Denial of Certain Losses § 59. Other Definitions and Special Rules § 59a. Environmental Tax [§ 59B. Repealed. Pub. 50. 101–234, Title I, § 102(A), Dec. 13, 1989, 103 Stat. 1980] [§ 59b. Repealed. Pub. L. 101– 234, Title I, § 102(A), Dec. 13, 1989, 103 Stat. 1980] Subchapter B— Computation of Taxable Income § 61. Gross Income Defined § 62. Adjusted Gross Income Defined § 63. Taxable Income Defined § 64. Ordinary Income Defined § 65. Ordinary Loss Defined § 66. Treatment of Community Income § 67. 2-Percent Floor on Miscellaneous Itemized Deductions § 68. Overall Limitation on Itemized Deductions § 71. Alimony and Separate Maintenance Payments § 72. Annuities; Certain Proceeds of Endowment and Life Insurance Contracts § 73. Services of Child § 74. Prizes and Awards § 75. Dealers in Tax-Exempt Securities [§ 76. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(14), Oct. 4, 1976, 90 Stat. 1765] § 77. Commodity Credit Loans § 78. Dividends Received from Certain Foreign Corporations by Domestic Corporations Choosing Foreign Tax Credit § 79. Group-Term Life Insurance Purchased for Employees § 80. Restoration of Value of Certain Securities [§ 81. Repealed. Pub. L. 100– 203, Title X, § 10201(B)(1), Dec. 22, 1987, 101 Stat. 1330– 387] § 82. Reimbursement for Expenses of Moving § 83. Property Transferred in Connection With Performance of Services § 84. Transfer of Appreciated Property to Political Organization § 85. Unemployment Compensation § 86. Social Security and Tier 1 Railroad Retirement Benefits § 87. Alcohol Fuel Credit § 88. Certain Amounts With Respect to Nuclear Decommissioning Costs [§ 89. Repealed. Pub. L. 101– 140, Title II, § 202(A), Nov. 8, 1989, 103 Stat. 830] § 90. Illegal Federal Irrigation Subsidies § 101. Certain Death Benefits § 102. Gifts and Inheritances § 103. Interest on State and Local Bonds [§ 103a. Repealed. Pub. L. 99– 514, Title XIII, § 1301(J)(1), Oct. 22, 1986, 100 Stat. 2657] § 104. Compensation for Injuries or Sickness § 105. Amounts Received Under Accident and Health Plans § 106. Contributions by Employer to Accident and Health Plans § 107. Rental Value of Parsonages § 108. Income from Discharge of Indebtedness § 109. Improvements by Lessee on Lessor’s Property § 110. Qualified Lessee Construction Allowances for Short-Term Leases § 111. Recovery of Tax Benefit Items § 112. Certain Combat Zone Compensation of Members of the Armed Forces [§ 113. Repealed. Pub. L. 101– 508, Title XI, § 11801(A)(7), Nov. 5, 1990, 104 Stat. 1388– 520] § 114. Extraterritorial Income § 115. Income of States, Municipalities, Etc. [§ 116. Repealed. Pub. L. 99– 514, Title VI, § 612(A), Oct. 22, 1986, 100 Stat. 2250] § 117. Qualified Scholarships § 118. Contributions to the Capital of a Corporation § 119. Meals or Lodging Furnished for the Convenience of the Employer § 120. Amounts Received Under Qualified Group Legal Services Plans § 121. Exclusion of Gain from Sale of Principal Residence § 122. Certain Reduced Uniformed Services Retirement Pay § 123. Amounts Received Under Insurance Contracts for Certain Living Expenses [§ 124. Repealed. Pub. L. 101– 508, Title XI, § 11801(A)(9), Nov. 5, 1990, 104 Stat. 1388– 520] § 125. Cafeteria Plans § 126. Certain Cost-Sharing Payments § 127. Educational Assistance Programs [§ 128. Repealed. Pub. L. 101– 508, Title XI, § 11801(A)(10), Nov. 5, 1990, 104 Stat. 1388– 520] § 129. Dependent Care Assistance Programs § 130. Certain Personal Injury Liability Assignments § 131. Certain Foster Care Payments § 132. Certain Fringe Benefits [§ 133. Repealed. Pub. L. 104– 188, Title I, § 1602(A), Aug. 20, 1996, 110 Stat. 1833] § 134. Certain Military Benefits § 135. Income from United States Savings Bonds Used to Pay Higher Education Tuition and Fees § 136. Energy Conservation Subsidies Provided by Public Utilities § 137. Adoption Assistance Programs § 138. Medicare+Choice Msa § 139. Cross References to Other Acts § 141. Private Activity Bond; Qualified Bond § 142. Exempt Facility Bond § 143. Mortgage Revenue Bonds: Qualified Mortgage Bond and Qualified Veterans’ Mortgage Bond § 144. Qualified Small Issue Bond; Qualified Student Loan Bond; Qualified Redevelopment Bond § 145. Qualified 501(C)(3) Bond § 146. Volume Cap § 147. Other Requirements Applicable to Certain Private Activity Bonds § 148. Arbitrage § 149. Bonds Must Be Registered to Be Tax Exempt; Other Requirements § 150. Definitions and Special Rules § 151. Allowance of Deductions for Personal Exemptions § 152. Dependent Defined § 153. Cross References § 161. Allowance of Deductions § 162. Trade or Business Expenses § 163. Interest § 164. Taxes § 165. Losses § 166. Bad Debts § 167. Depreciation § 168. Accelerated Cost Recovery System
§ 146. Volume Cap
A private activity bond issued as part of an issue meets the requirements of this section if the aggregate face amount of the private activity bonds issued pursuant to such issue, when added to the aggregate face amount of tax-exempt private activity bonds previously issued by the issuing authority during the calendar year, does not exceed such authority’s volume cap for such calendar year.
(b) Volume cap for State agencies
The volume cap for any agency of the State authorized to issue tax-exempt private activity bonds for any calendar year shall be 50 percent of the State ceiling for such calendar year.
(2) Special rule where State has more than 1 agency
If more than 1 agency of the State is authorized to issue tax-exempt private activity bonds, all such agencies shall be treated as a single agency.
(c) Volume cap for other issuers
The volume cap for any issuing authority (other than a State agency) for any calendar year shall be an amount which bears the same ratio to 50 percent of the State ceiling for such calendar year as—
(A) the population of the jurisdiction of such issuing authority, bears to
(B) the population of the entire State.
(2) Overlapping jurisdictions
For purposes of paragraph (1)(A), if an area is within the jurisdiction of 2 or more governmental units, such area shall be treated as only within the jurisdiction of the unit having jurisdiction over the smallest geographical area unless such unit agrees to surrender all or part of such jurisdiction for such calendar year to the unit with overlapping jurisdiction which has the next smallest geographical area.
(d) State ceiling
The State ceiling applicable to any State for any calendar year shall be the greater of—
(A) an amount equal to $75 ($62.50 in the case of calendar year 2001) multiplied by the State population, or
(B) $225,000,000 ($187,500,000 in the case of calendar year 2001).
(2) Cost-of-living adjustment
In the case of a calendar year after 2002, each of the dollar amounts contained in paragraph (1) shall be increased by an amount equal to—
(B) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting "calendar year 2001" for "calendar year 1992" in subparagraph (B) thereof.
If any increase determined under the preceding sentence is not a multiple of $5 ($5,000 in the case of the dollar amount in paragraph (1)(B)), such increase shall be rounded to the nearest multiple thereof.
(3) Special rule for States with constitutional home rule cities
The volume cap for any constitutional home rule city for any calendar year shall be determined under paragraph (1) of subsection (c) by substituting "100 percent" for "50 percent".
(B) Coordination with other allocations
In the case of any State which contains 1 or more constitutional home rule cities, for purposes of applying subsections (b) and (c) with respect to issuing authorities in such State other than constitutional home rule cities, the State ceiling for any calendar year shall be reduced by the aggregate volume caps determined for such year for all constitutional home rule cities in such State.
(C) Constitutional home rule city
For purposes of this section, the term "constitutional home rule city" means, with respect to any calendar year, any political subdivision of a State which, under a State constitution which was adopted in 1970 and effective on July 1, 1971, had home rule powers on the 1st day of the calendar year.
(4) Special rule for possessions with populations of less than the population of the least populous State
If the population of any possession of the United States for any calendar year is less than the population of the least populous State (other than a possession) for such calendar year, the limitation under paragraph (1)(A) shall not be less than the amount determined under subparagraph (B) for such calendar year.
The limitation determined under this subparagraph, with respect to a possession, for any calendar year is an amount equal to the product of—
(i) the fraction—
(I) the numerator of which is the amount applicable under paragraph (1)(B) for such calendar year, and
(II) the denominator of which is the State population of the least populous State (other than a possession) for such calendar year, and
(ii) the population of such possession for such calendar year.
(e) State may provide for different allocation
Except as provided in paragraph (3), a State may, by law provide a different formula for allocating the State ceiling among the governmental units (or other authorities) in such State having authority to issue tax-exempt private activity bonds.
(2) Interim authority for Governor
Except as otherwise provided in paragraph (3), the Governor of any State may proclaim a different formula for allocating the State ceiling among the governmental units (or other authorities) in such State having authority to issue private activity bonds.
(B) Termination of authority
The authority provided in subparagraph (A) shall not apply to bonds issued after the earlier of—
(i) the last day of the 1st calendar year after 1986 during which the legislature of the State met in regular session, or
(ii) the effective date of any State legislation with respect to the allocation of the State ceiling.
(3) State may not alter allocation to constitutional home rule cities
Except as otherwise provided in a State constitutional amendment (or law changing the home rule provision adopted in the manner provided by the State constitution), the authority provided in this subsection shall not apply to that portion of the State ceiling which is allocated to any constitutional home rule city in the State unless such city agrees to such different allocation.
(f) Elective carryforward of unused limitation for specified purpose
(A) an issuing authority’s volume cap for any calendar year after 1985, exceeds
(B) the aggregate amount of tax-exempt private activity bonds issued during such calendar year by such authority,
such authority may elect to treat all (or any portion) of such excess as a carryforward for 1 or more carryforward purposes.
(2) Election must identify purpose
In any election under paragraph (1), the issuing authority shall—
(A) identify the purpose for which the carryforward is elected, and
(B) specify the portion of the excess described in paragraph (1) which is to be a carryforward for each such purpose.
(3) Use of carryforward
If any issuing authority elects a carryforward under paragraph (1) with respect to any carryforward purpose, any private activity bonds issued by such authority with respect to such purpose during the 3 calendar years following the calendar year in which the carryforward arose shall not be taken into account under subsection (a) to the extent the amount of such bonds does not exceed the amount of the carryforward elected for such purpose.
(B) Order in which carryforward used
Carryforwards elected with respect to any purpose shall be used in the order of the calendar years in which they arose.
Any election under this paragraph (and any identification or specification contained therein), once made, shall be irrevocable.
(5) Carryforward purpose
The term "carryforward purpose" means—
(A) the purpose of issuing exempt facility bonds described in 1 of the paragraphs of section 142(a),
(B) the purpose of issuing qualified mortgage bonds or mortgage credit certificates,
(C) the purpose of issuing qualified student loan bonds, and
(D) the purpose of issuing qualified redevelopment bonds.
(g) Exception for certain bonds
Only for purposes of this section, the term "private activity bond" shall not include—
(1) any qualified veterans’ mortgage bond,
(2) any qualified 501(c)(3) bond,
(3) any exempt facility bond issued as part of an issue described in paragraph (1), (2), or (12) of section 142(a) (relating to airports, docks and wharves, and environmental enhancements of hydroelectric generating facilities), and
(4) 75 percent of any exempt facility bond issued as part of an issue described in paragraph (11) of section 142(a) (relating to high-speed intercity rail facilities).
Paragraph (4) shall be applied without regard to "75 percent of" if all of the property to be financed by the net proceeds of the issue is to be owned by a governmental unit (within the meaning of section 142(b)(1)).
(h) Exception for government-owned solid waste disposal facilities
Only for purposes of this section, the term "private activity bond" shall not include any exempt facility bond described in section 142(a)(6) which is issued as part of an issue if all of the property to be financed by the net proceeds of such issue is to be owned by a governmental unit.
(2) Safe harbor for determination of government ownership
In determining ownership for purposes of paragraph (1), section 142(b)(1)(B) shall apply, except that a lease term shall be treated as satisfying clause (ii) thereof if it is not more than 20 years.
(i) Treatment of refunding issues
For purposes of the volume cap imposed by this section—
The term "private activity bond" shall not include any bond which is issued to refund another bond to the extent that the amount of such bond does not exceed the outstanding amount of the refunded bond.
(2) Special rules for student loan bonds
In the case of any qualified student loan bond, paragraph (1) shall apply only if the maturity date of the refunding bond is not later than the later of—
(A) the average maturity date of the qualified student loan bonds to be refunded by the issue of which the refunding bond is a part, or
(B) the date 17 years after the date on which the refunded bond was issued (or in the case of a series of refundings, the date on which the original bond was issued).
(3) Special rules for qualified mortgage bonds
In the case of any qualified mortgage bond, paragraph (1) shall apply only if the maturity date of the refunding bond is not later than the later of—
(A) the average maturity date of the qualified mortgage bonds to be refunded by the issue of which the refunding bond is a part, or
(B) the date 32 years after the date on which the refunded bond was issued (or in the case of a series of refundings, the date on which the original bond was issued).
(4) Average maturity
For purposes of paragraphs (2) and (3), average maturity shall be determined in accordance with section 147(b)(2)(A).
(5) Exception for advance refunding
This subsection shall not apply to any bond issued to advance refund another bond.
(j) Population
For purposes of this section, determinations of the population of any State (or issuing authority) shall be made with respect to any calendar year on the basis of the most recent census estimate of the resident population of such State (or issuing authority) released by the Bureau of Census before the beginning of such calendar year.
(k) Facility must be located within State
Except as provided in paragraphs (2) and (3), no portion of the State ceiling applicable to any State for any calendar year may be used with respect to financing for a facility located outside such State.
(2) Exception for certain facilities where State will get proportionate share of benefits
Paragraph (1) shall not apply to any exempt facility bond described in paragraph (4), (5), (6), or (10) of section 142(a) if the issuer establishes that the State’s share of the use of the facility (or its output) will equal or exceed the State’s share of the private activity bonds issued to finance the facility.
(3) Treatment of governmental bonds to which volume cap allocated
Paragraph (1) shall not apply to any bond to which volume cap is allocated under section 141(b)(5)—
(A) for an output facility, or
(B) for a facility of a type described in paragraph (4), (5), (6), or (10) of section 142(a),
if the issuer establishes that the State’s share of the private business use (as defined by section 141(b)(6)) of the facility will equal or exceed the State’s share of the volume cap allocated with respect to bonds issued to finance the facility.
(l) Issuer of qualified scholarship funding bonds
In the case of a qualified scholarship funding bond, such bond shall be treated for purposes of this section as issued by a State or local issuing authority (whichever is appropriate).
(m) Treatment of amounts allocated to private activity portion of government use bonds
The volume cap of an issuer shall be reduced by the amount allocated by the issuer to an issue under section 141(b)(5).
(2) Advance refundings
Except as otherwise provided by the Secretary, any advance refunding of any part of an issue to which an amount was allocated under section 141(b)(5) (or would have been allocated if such section applied to such issue) shall be taken into account under this section to the extent of the amount of the volume cap which was (or would have been) so allocated.
(n) Reduction for mortgage credit certificates, etc.
The volume cap of any issuing authority for any calendar year shall be reduced by the sum of—
(1) the amount of qualified mortgage bonds which such authority elects not to issue under section 25(c)(2)(A)(ii) during such year, plus
(2) the amount of any reduction in such ceiling under section 25(f) applicable to such authority for such year.
(Added Pub. L. 99–514, title XIII, § 1301(b), Oct. 22, 1986, 100 Stat. 2630; amended Pub. L. 100–203, title X, § 10631(b), Dec. 22, 1987, 101 Stat. 1330–455; Pub. L. 100–647, title I, § 1013(a)(9), (10), (28), (40), title VI, § 6180(b)(3), Nov. 10, 1988, 102 Stat. 3538, 3543, 3544, 3728; Pub. L. 101–239, title VII, § 7816(s)(2), Dec. 19, 1989, 103 Stat. 2423; Pub. L. 102–486, title XIX, § 1921(b)(3), Oct. 24, 1992, 106 Stat. 3028; Pub. L. 103–66, title XIII, § 13121(a), Aug. 10, 1993, 107 Stat. 432; Pub. L. 105–277, div. J, title II, § 2021(a), Oct. 21, 1998, 112 Stat. 2681–903; Pub. L. 106–554, § 1(a)(7) [title I, § 161(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–624.)
2000—Subsec. (d)(1), (2). Pub. L. 106–554 amended pars. (1) and (2) generally. Prior to amendment, pars. (1) and (2) provided for State ceilings based on the per capita limits and aggregate limits set out in an included table.
1998—Subsec. (d)(1). Pub. L. 105–277 added par. (1) and struck out heading and text of former par. (1). Text read as follows: "The State ceiling applicable to any State for any calendar year shall be the greater of—
"(A) an amount equal to $75 multiplied by the State population, or
"(B) $250,000,000.
Subparagraph (B) shall not apply to any possession of the United States."
Subsec. (d)(2). Pub. L. 105–277 added par. (2) and struck out heading and text of former par. (2). Text read as follows: "In the case of calendar years after 1987, paragraph (1) shall be applied by substituting—
"(A) `$50’ for `$75’, and
"(B) `$150,000,000’ for `$250,000,000’."
1993—Subsec. (g). Pub. L. 103–66, which directed the amendment of par. (4) by adding at the end thereof the following flush sentence: "Paragraph (4) shall be applied without regard to `75 percent of’ if all of the property to be financed by the net proceeds of the issue is to be owned by a governmental unit (within the meaning of section 142(b)(1)).", was executed by inserting the sentence at the end of subsec. (g), to reflect the probable intent of Congress.
1992—Subsec. (g)(3). Pub. L. 102–486 substituted ", (2), or (12)" for "or (2)" and ", docks and wharves, and environmental enhancements of hydroelectric generating facilities" for "and docks and wharves".
1989—Subsec. (g)(3), (4). Pub. L. 101–239 redesignated par. (3), relating to exempt facility bonds issued as part of an issue described in par. (11) of section 142(a), as (4).
1988—Subsec. (d)(4)(B). Pub. L. 100–647, § 1013(a)(40), substituted "respect to a" for "respect a".
Subsec. (f)(5)(A). Pub. L. 100–647, § 1013(a)(9), amended subpar. (A) generally, as in effect before amendment by Pub. L. 100–203. Before amendment by Pub. L. 100–203, subpar. (A) read as follows: "the purpose of issuing bonds referred to in one of the clauses of section 141(d)(1)(A),".
Subsec. (g)(3). Pub. L. 100–647, § 6180(b)(3), added par. (3) relating to exempt facility bonds issued as part of an issue described in par. (11) of section 142(a).
Subsec. (i)(2)(A). Pub. L. 100–647, § 1013(a)(28)(A), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "the maturity date of the bond to be refunded, or".
Subsec. (i)(3)(A). Pub. L. 100–647, § 1013(a)(28)(B), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "the maturity date of the bond to be refunded, or".
Subsec. (i)(4), (5). Pub. L. 100–647, § 1013(a)(28)(C), added par. (4) and redesignated former par. (4) as (5).
Subsec. (k)(1). Pub. L. 100–647, § 1013(a)(10)(A), substituted "paragraphs (2) and (3)" for "paragraph (2)".
Subsec. (k)(3). Pub. L. 100–647, § 1013(a)(10)(B), added par. (3).
1987—Subsec. (f)(5)(A). Pub. L. 100–203 amended subpar. (A) generally, as amended by Pub. L. 100–647, § 1013(a)(9), restating it without change. See 1988 Amendment note above.
Pub. L. 106–554, § 1(a)(7) [title I, § 161(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A–624, provided that: "The amendment made by this section [amending this section] shall apply to calendar years after 2000."
Pub. L. 105–277, div. J, title II, § 2021(b), Oct. 21, 1998, 112 Stat. 2681–903, provided that: "The amendment made by this section [amending this section] shall apply to calendar years after 1998."
Section 13121(b) of Pub. L. 103–66 provided that: "The amendment made by subsection (a) [amending this section] shall apply to bonds issued after December 31, 1993."
Amendment by Pub. L. 102–486 applicable to bonds issued after Oct. 24, 1992, see section 1921(c) of Pub. L. 102–486, set out as a note under section 142 of this title.
Amendment by section 1013(a)(9), (10), (28), (40) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Amendment by section 6180(b)(3) of Pub. L. 100–647 applicable to bonds issued after Nov. 10, 1988, see section 6180(c) of Pub. L. 100–647, set out as a note under section 142 of this title.
Amendment by Pub. L. 100–203 applicable, with certain exceptions, to bonds issued after Oct. 13, 1987 (other than bonds issued to refund bonds issued on or before such date), see section 10631(c) of Pub. L. 100–203, set out as a note under section 141 of this title.
This section is referred to in sections 25, 42, 141, 144, 145, 149, 1394, 7871 of this title.
Title: U.S. Code, Title 26, Internal Revenue Code
Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 146. Volume Cap," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed April 21, 2018, http://www.originalsources.com/Document.aspx?DocID=CPGLYEEYN5LCSMJ.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 146. Volume Cap." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 21 Apr. 2018. www.originalsources.com/Document.aspx?DocID=CPGLYEEYN5LCSMJ.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 146. Volume Cap' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 21 April 2018, from http://www.originalsources.com/Document.aspx?DocID=CPGLYEEYN5LCSMJ.