# Definition of Private Business Use
> **IRS** · Final regulations. · Published 2001-11-20 · Effective 2001-11-20 · 66 FR 58061
## Document
- **Document number:** 01-28998
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 58061
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-11-20
- **Effective date:** 2001-11-20
- **Treasury docket:** TD 8967
## Abstract

This document amends the final regulations on the definition of private business use applicable to tax-exempt bonds issued by State and local governments. The amendments provide that certain arrangements do not result in private business use if the term of the use does not exceed 50, 100 or 200 days, as applicable.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/11/20/01-28998/definition-of-private-business-use)
---
*AI Analytics · CC0 1.0*