CHAPTER 5.  SECTION 144(a)—QUALIFIED SMALL ISSUE BONDS 

 CHAPTER 6.  SECTION 144(b)—QUALIFIED STUDENT LOAN BONDS

 CHAPTER 7.  SECTION 144(c)—QUALIFIED REDEVELOPMENT BONDS

 CHAPTER 8.  SECTION 145—QUALIFIED 501(c)(3) BONDS

 CHAPTER 9.  SECTION 146—VOLUME CAP

 CHAPTER 10.  SECTION 147—OTHER REQUIREMENTS APPLICABLE TO CERTAIN 
  PRIVATE ACTIVITY BONDS

 CHAPTER 11.  SECTION 148—ARBITRAGE

 CHAPTER 12.  SECTION 149—BONDS MUST BE REGISTERED TO BE TAX EXEMPT; 
  OTHER REQUIREMENTS

 CHAPTER 13.  SECTION 150—DEFINITIONS AND SPECIAL RULES 

 CHAPTER 14.  TAX CREDIT BONDS AND DIRECT PAY BONDS

 CHAPTER 15.  OTHER MISCELLANEOUS BONDS

 CHAPTER 16.  SECTION 7871—INDIAN TRIBAL GOVERNMENTS TREATED AS 
  STATES FOR CERTAIN PURPOSES

 CHAPTER 17.  REISSUANCE 

 CHAPTER 18.  ORIGINAL ISSUE DISCOUNT
 
 CHAPTER 19.  SECTION 1275(d)—CONTINGENT PAYMENT OBLIGATIONS 

 CHAPTER 20.  SECTION 1275(d)—VARIABLE RATE OBLIGATIONS

 CHAPTER 21.  ORIGINAL ISSUE PREMIUM

 CHAPTER 22.  MARKET DISCOUNT 

 CHAPTER 23.  SECTION 1286—TAX TREATMENT OF STRIPPED BONDS

 CHAPTER 24.  PROVISIONS AFFECTING MARKETABILITY OF BONDS

 CHAPTER 25.  IRS PRACTICE AND PROCEDURE

 TAX REFORM ACT OF 1986 EFFECTIVE DATES AND TRANSITION RULES

 SLGS REGULATIONS 

 REVENUE RULINGS 

 REVENUE PROCEDURES

 REVENUE NOTICES