U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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.
