26 CFR § 1.145-0 - Table of contents.

---
identifier: "/us/cfr/t26/s1.145-0"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.145-0 - Table of contents."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.145-0"
section_name: "Table of contents."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 1.145-0 Table of contents.

This section lists the captioned paragraphs contained in §§ 1.145-1 and 1.145-2.

****§ 1.145-1 Qualified 501(c)(3) bonds.

(a) Overview.

(b) Scope.

(c) Effective dates.

****§ 1.145-2 Application of private activity bond regulations.

(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.

[T.D. 8712, 62 FR 2303, Jan. 16, 1997, as amended by T.D. 9234, 70 FR 75035, Dec. 19, 2005]