§103A — Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]
Statute Text — 26 U.S.C. §103A
[§ 103A. Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657] Section, added Pub. L. 96–499, title XI, § 1102(a), Dec. 5, 1980, 94 Stat. 2660; amended Pub. L. 96–595, § 5(a), (b), Dec. 24, 1980, 94 Stat. 3467; Pub. L. 97–248, title II, § 220(a)–(e), title III, § 310(c)(3), (4), Sept. 3, 1982, 96 Stat. 475, 476, 599; Pub. L. 98–369, div. A, title I, § 42(a)(2), title VI, §§ 611(a)–(c), 612(b), 624(b)(1), July 18, 1984, 98 Stat. 556, 901–903, 911, 924; Pub. L. 99–514, title XVIII, § 1861, Oct. 22, 1986, 100 Stat. 2883, related to mortgage subsidy bonds. See section 143 of this title. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.103A-2 Qualified mortgage bond
- Treas. Reg. §Treas. Reg. §1.103A-2(a) §1.103A-2(a)
- Treas. Reg. §Treas. Reg. §1.103A-2(i) The issue meets the requirements of section 103(A)(g) and § 6a.
- Treas. Reg. §Treas. Reg. §1.103A-2(k) Information reporting requirement—(1) In general.
- Treas. Reg. §Treas. Reg. §1.103A-2(l) Policy statement—(1) In general.
- Treas. Reg. §Treas. Reg. §1.103A-2(m) State certification requirements—(1) In general.
0 Citing Cases
No citing cases found in the corpus.