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City of Santa Rosa, CA v. Commissioner, 120 T.C. No. 12 (May 13, 2003)
The Tax Court has held that proposed bonds that financed a wastewater pipeline (1) did not meet the private business use test of IRC section 141(b)(1), (2) were not private activity bonds, and (3) interest on the bonds is excludable under section 103(a).

Page Last Reviewed or Updated: 09-May-2015