Qualified small issue bonds definition

Qualified small issue bonds means restricted bonds that are qualified small issue bonds as defined in section 144(a) of the Internal Revenue Code.
Sample 1Sample 2Sample 3
Qualified small issue bonds means qualified small issue bonds,
Sample 1Sample 2Sample 3
Qualified small issue bonds means qualified small issue bonds, as defined in section 144(a) of the code.
Sample 1Sample 2

Examples of Qualified small issue bonds in a sentence

  • Pt. 11.143(g)–1 Requirements related to arbi- trage.1.144–0 Table of contents.1.144–1 Qualified small issue bonds, quali- fied student loan bonds, and qualified re- development bonds.1.144–2 Remedial actions.1.144–3 Standard deduction for individuals choosing income averaging.

  • To the extent that an issuer ap- plies this section to bonds issued before July 1, 1993, § 6a.103A–2(i)(3) of this chapter also applies to the bonds.[T.D. 9204, 70 FR 29449, May 23, 2005]§ 1.144–0 Table of contents.This section lists the captioned para- graphs contained in §§ 1.144–1 and 1.144– 2.§ 1.144–1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelop- ment bonds.

  • To the extent that an issuer ap- plies this section to bonds issued before July 1, 1993, § 6a.103A–2(i)(3) of this chapter also applies to the bonds.[T.D. 9204, 70 FR 29449, May 23, 2005]§ 1.144–0 Table of contents.This section lists the captioned para- graphs contained in §§ 1.144–1 and 1.144– 2.§ 1.144–1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelop- ment bonds.(a) Overview.(b) Scope.(c) Effective dates.§ 1.144–2 Remedial actions.

  • The Agency provided OIG with the Appeals Council’s cumulative APTs for FY 2015 to FY 2017.

  • This sec- tion lists the captioned paragraphs con- tained in §§ 1.144–1 and 1.144–2.§ 1.144–1 Qualified small issue bonds, qualified student loan bonds, and quali- fied redevelopment bonds.

  • Qualified small issue bonds are subject to limits on the amount of financing that may be provided, both for a single borrowing and in the aggregate.

  • Small issue bonds Qualified small issue bonds are tax-exempt bonds issued by State and local governments to finance private business manufacturing facilities (including certain directly related and ancillary facilities) or the acquisition of land and equipment by certain farmers.

  • To the extent that an issuer ap- plies this section to bonds issued before July 1, 1993, § 6a.103A–2(i)(3) of this chapter also applies to the bonds.[T.D. 9204, 70 FR 29449, May 23, 2005] § 1.144–0§ 1.144–0 Table of contents.This section lists the captioned para- graphs contained in §§ 1.144–1 and 1.144– 2.§ 1.144–1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelop- ment bonds.(a) Overview.(b) Scope.(c) Effective dates.§ 1.144–2 Remedial actions.

  • Expand industrial development bonds to include creation of intangible property and other modifications Present Law Qualified small issue bonds (commonly referred to as “industrial development bonds” or “small issue IDBs”) are tax-exempt bonds issued by State and local governments to finance private business manufacturing facilities (including certain directly related and ancillary facilities) or the acquisition of land and equipment by certain farmers.

  • Qualified small issue bonds may be used as IRBs to finance manufacturing facilities, subject to Internal Revenue Code requirements.


More Definitions of Qualified small issue bonds

Qualified small issue bonds as defined in Section 144(a) of the Code or any successor provision thereto.
Sample 1

Related to Qualified small issue bonds

  • Qualified Securities means securities of a reporting issuer that carry the right to participate in voting on the appointment or removal of the reporting issuer’s auditor;

  • Qualified student means a resident of this state who:

  • Previously Issued Bonds means all Bonds that have been issued by CFD No. 06-1 prior to the date of prepayment.

  • Senior Securities means senior securities (as such term is defined and determined pursuant to the Investment Company Act and any orders of the SEC issued to the Borrower thereunder).

  • Qualified Securitization Financing means any Securitization Facility (and any guarantee of such Securitization Facility), that meets the following conditions: (i) the Borrower shall have determined in good faith that such Securitization Facility (including financing terms, covenants, termination events and other provisions) is in the aggregate economically fair and reasonable to the Borrower and the Restricted Subsidiaries; (ii) all sales of Securitization Assets and related assets by the Borrower or any Restricted Subsidiary to the Securitization Subsidiary or any other Person are made at fair market value (as determined in good faith by the Borrower); (iii) the financing terms, covenants, termination events and other provisions thereof shall be on market terms (as determined in good faith by the Borrower) and may include Standard Securitization Undertakings; and (iv) the obligations under such Securitization Facility are nonrecourse (except for customary representations, warranties, covenants and indemnities made in connection with such facilities) to the Borrower or any Restricted Subsidiary (other than a Securitization Subsidiary).

  • Qualified Securitization Facility means any Securitization Facility (1) constituting a securitization financing facility that meets the following conditions: (a) the Board of Directors will have determined in good faith that such Securitization Facility (including financing terms, covenants, termination events and other provisions) is in the aggregate economically fair and reasonable to the Borrower and the applicable Restricted Subsidiary or Securitization Subsidiary and (b) all sales or contributions of Securitization Assets and related assets to the applicable Person or Securitization Subsidiary are made at fair market value (as determined in good faith by the Borrower) or (2) constituting a receivables financing facility.

  • Qualified Stock means all Capital Stock of a Person other than Disqualified Stock.

  • Corporate Bonds means a debt obligation of a United States-chartered corporation with a maturity date greater than 270 days, which may be interest-bearing or discount-purchased.

  • Qualified school means a nongovernmental primary or secondary

  • Serial Bonds means those Bonds designated as such and maturing on the dates set forth in the Certificate of Award, bearing interest payable on each Interest Payment Date and not subject to mandatory sinking fund redemption.

  • Senior Secured Notes means the $1,875 million aggregate principal amount of 7.375% Senior Secured Notes due 2023 of the Borrower including, as the same may be amended, supplemented, waived or otherwise modified from time to time, including any senior secured exchange notes issued in lieu thereof.

  • Subordinated Notes means the Initial Notes and the Exchange Notes and, more particularly, any Subordinated Note authenticated and delivered under this Indenture, including those Subordinated Notes issued or authenticated upon transfer, replacement or exchange.

  • Existing Senior Secured Notes means the Borrower’s $800,000,000 8.500% Senior Secured Notes due 2019, issued pursuant to the Existing Senior Secured Notes Indenture.

  • Subordinate Bonds means all Bonds but Senior Bonds.

  • Converted Restricted Subsidiary has the meaning specified in the definition of “Consolidated EBITDA.”

  • Additional Notes means additional Notes (other than the Initial Notes) issued under this Indenture in accordance with Sections 2.02 and 4.09 hereof, as part of the same series as the Initial Notes.