carryforward purpose
Defined in 1 place of the United States Code.
The term “carryforward purpose” means—
(A) the purpose of issuing exempt facility bonds described in 1 of the paragraphs of section 142(a),
(B) the purpose of issuing qualified mortgage bonds or mortgage credit certificates,
(C) the purpose of issuing qualified student loan bonds, and
(D) the purpose of issuing qualified redevelopment bonds.
Source
- 2008–present26 U.S.C. § 146Internal Revenue Code · Volume cap · for purposes of this section
The term “carryforward purpose” means—
(A) the purpose of issuing exempt facility bonds described in 1 of the paragraphs of section 142(a),
(B) the purpose of issuing qualified mortgage bonds or mortgage credit certificates,
(C) the purpose of issuing qualified student loan bonds, and
(D) the purpose of issuing qualified redevelopment bonds.
Only for purposes of this section, the term “private activity bond” shall not include—
Source
- 1994–200826 U.S.C. § 146Internal Revenue Code · Volume cap · for purposes of this section