pooled financing bond
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 149 — in this section
The term “pooled financing bond” means any bond issued as part of an issue more than $5,000,000 of the proceeds of which are reasonably expected (at the time of the issuance of the bonds) to be used (or are intentionally used) directly or indirectly to make or finance loans to 2 or more ultimate borrowers.
26 U.S.C. § 54 — for purposes of this section (2 versions over time)
The term “pooled financing bond” shall have the meaning given such term by section 149(f)(6)(A).