U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter B—Computation of Taxable IncomeTitle 26PartPart IV—Tax Exemption Requirements for State and Local BondsContentsSubpart A—Private Activity BondsSubpart B—Requirements Applicable to All State and Local BondsSubpart C—Definitions and Special Rules