specified private activity bond
Defined in 1 place of the United States Code.
For purposes of this part, the term “specified private activity bond” means any private activity bond (as defined in section 141) which is issued after August 7, 1986, and the interest on which is not includible in gross income under section 103.
Source
- 1994–present26 U.S.C. § 57Internal Revenue Code · Items of tax preference · for purposes of this part