IRS Logo
Print - Click this link to Print this page

ITG FAQ #10 Answer-Are there other general rules applicable to the issuance of tax-exempt bonds?

Yes. All tax-exempt bonds must satisfy the general rules found in Sections 148-150 of the Code. Additionally, tax-exempt bonds issued to finance qualified manufacturing facilities must also satisfy the general rules applicable to qualified private activity bonds found in Section 147.

Return to List of FAQs

Page Last Reviewed or Updated: 11-Oct-2016