U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
This section lists the captioned paragraphs contained in §§ 1.142-1 through 1.142-3.
(a) Overview.
(b) Scope.
(c) Effective dates.
(a) General rule.
(b) Reasonable expectations requirement.
(c) Redemption or defeasance.
(1) In general.
(2) Notice of defeasance.
(3) Special limitation.
(4) Special rule for dispositions of personal property.
(5) Definitions.
(d) When a failure to properly use proceeds occurs.
(1) Proceeds not spent.
(2) Proceeds spent.
(e) Nonqualified bonds.
(1) Amount of nonqualified bonds.
(2) Allocation of nonqualified bonds.
