School Provisions

Provisions Relevant to Schools:

I.R.C. 142(a)(13): Qualified public educational facilities

I.R.C. 144(b): Qualified school loan bonds

I.R.C. 147(h)(3): Limitation on use for land acquisition does not apply to exempt facility bonds for public-private schools.

I.R.C. 148(f)(4)(D)(vii):  Increase in small issuer rebate limitation for public school facilities.

 

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