qualified bond
Defined in 3 places across 2 titles of the United States Code.
For purposes of this part, the term "qualified bond" means any private activity bond if—
Source
- 1994–202226 U.S.C. § 141Internal Revenue Code · Private activity bond; qualified bond · for purposes of this part
For purposes of this part, the term “qualified bond” means any private activity bond if—
(1) Such bond is—
(A) an exempt facility bond,
(B) a qualified mortgage bond,
(C) a qualified veterans’ mortgage bond,
(D) a qualified small issue bond,
(E) a qualified student loan bond,
(F) a qualified redevelopment bond, or
(G) a qualified 501(c)(3) bond.
(2) Such bond is issued as part of an issue which meets the applicable requirements of section 146, and 1
(3) Such bond meets the applicable requirements of each subsection of section 147.
Source
- 2013–present26 U.S.C. § 141Internal Revenue Code · Private activity bond; qualified bond · for purposes of this part
The term “qualified bond” means any obligation issued by the designated bonding authority at the direction of the Secretary, the net proceeds of which are loaned to an eligible institution for the purposes described in section 1066b(b) of this title.
Source
- 1998–present20 U.S.C. § 1066AEducation · Definitions · for the purposes of this part
The term “qualified bond” means any obligation of a State or political subdivision thereof which was outstanding on August 28, 2005.
Source
- 2005–present26 U.S.C. § 1400NInternal Revenue Code · Tax benefits for Gulf Opportunity Zone · in this section