U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter B—Computation of Taxable Income / Part IV—Tax Exemption Requirements for State…Title 26SubpartSubpart B—Requirements Applicable to All State and Local BondsContents§ 148. Arbitrage§ 149. Bonds must be registered to be tax exempt; other requirements
