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tax credit bond

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 853A — in this section (4 versions over time)

The term “tax credit bond” means—

(i) a qualified tax credit bond (as defined in section 54A(d)),1

(ii) a build America bond (as defined in section 54AA(d)) 1 other than a qualified bond described in section 54AA(g),1 and

(iii) any bond for which a credit is allowable under subpart H of part IV of subchapter A of this chapter.1