tax credit bond
Defined in 1 place of the United States Code.
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
Source
- 2017–present26 U.S.C. § 853AInternal Revenue Code · Credits from tax credit bonds allowed to shareholders · in this section
The term “tax credit bond” means—
(i) a qualified tax credit bond (as defined in section 54A(d)),
(ii) a build America bond (as defined in section 54AA(d)), and
(iii) any bond for which a credit is allowable under subpart H of part IV of subchapter A of this chapter.
Source
- 2009–201426 U.S.C. § 853AInternal Revenue Code · Credits from tax credit bonds allowed to shareholders · in this section
The term "tax credit bond" means—
(i) a qualified tax credit bond (as defined in section 54A(d)),
(ii) a build America bond (as defined in section 54AA(d)) other than a qualified bond described in section 54AA(g), and
(iii) any bond for which a credit is allowable under subpart H of part IV of subchapter A of this chapter.
Source
- 2014–201726 U.S.C. § 853AInternal Revenue Code · Credits from tax credit bonds allowed to shareholders · in this section