Fed Regist. 1982 Jun 9;47(111):25026-9.
This document contains proposed regulations relating to the determination of the amount of proceeds of issues of industrial development bonds sold by the issuer at a substantial discount. This amount is used in determining whether "substantially all" of the bond proceeds are used for an "exempt purpose", i.e. those described in section 103(b) (4), (5), (6), or (7) of the Internal Revenue Code, and for purposes of the "major portion" test in section 103(b)(2). The regulations would affect issuers, holders, and recipients of the proceeds of industrial development bonds of the type described above.
本文件包含有关确定发行人以大幅折扣出售的工业发展债券发行收益金额的拟议法规。该金额用于确定债券收益是否“实质上全部”用于“免税目的”，即《国内税收法典》第103(b)(4)、(5)、(6)或(7)节所述的目的，以及用于第103(b)(2)节中的“主要部分”测试。这些法规将影响上述类型工业发展债券的发行人、持有人和收益接收方。
