(redirected from Private Activity Bond)
Also found in: Financial, Wikipedia.
PABPanama Balboa (ISO currency code)
PABPersonal Address Book (Microsoft Outlook)
PABPyrococcus Abyssi
PABPolyclonal Antibody
PABPhiladelphia Architects and Buildings
PABPolice Administration Building (various locations)
PABPassenger Airbag
PABPersonal Address Book
PABPolicy Advisory Body
PABPodcasters Across Borders (Ste-Marthe-sur-le-Lac, Quebec, Canada)
PABPrivate Activity Bond
PABPresidential Advisory Board (various organizations)
PABPlanning Advisory Board
PABPick A Brick (Lego shop)
PABProfessional Affairs Board (various locations)
PABPennsylvania Association of Broadcasters
PABPartnership Advisory Board
PABPeek A Boo (children's game)
PABPatti Ann Browne (TV news anchor)
PABParliamentary Assessment Board (UK)
PABPublic Accountants Board (Singapore)
PABPrincipal's Advisory Board (New Jersey)
PABPassenger Air Bag
PABPunk Ass Bitch
PABPerforming Arts Building (Virginia Tech)
PABPrior Authorization of Benefits
PABPupil Activity Bus (California)
PABProsecuting Attorney's Board
PABProjected Available Balance
PABPatrick Air Force Base (Florida)
PABProgramming and Activities Board (Associated Students of Arizona State University; Phoenix, AZ)
PABPoisoned Apple Boutique
PABPublic Affairs Branch
PABProtected At Birth (neonatal tetanus)
PABPension Appeal Board (Canada Pension Plan)
PABPremature Atrial Beat
PABPeanut Advisory Board
PABPayback's A Bitch
PABPain Assessment Battery
PABParts Advisory Board
PABPayment Arrangement Broken
PABPassive Aggressive Behavior (psychology)
PABPhysical Address Buffer
PABPerformance Assurance Board (Elexon Ltd.; UK)
PABProgressive Adult Beverage (alcohol product)
PABPoster Audit Bureau
PABPlant and Animal Biotechnology
PABPrunes Applesauce & Bran (diet)
PABPeripheral Attack Bomber
PABPointe Aux Barques (Michigan)
PABProperty Accounting Branch (NAVCOMPT)
PABPer Ardua Beagles (UK)
PABPreliminary as Built
PABPostapplication Bake
PABPercutaneous Aspiration Biopsy
PABPersonal Accident Benefits (insurance coverage)
PABPolyaspartate Biopolymer
PABPersonal Acting Body
PABProduct Assurance Board (Indian Space Research Organisation)
PABPosterior Axillary Boost (radiotherapy)
PABProvincial Adjudication Board
PABPeople Against Boredom (Riverside, CA band)
References in periodicals archive ?
The loss of the tax exemption for private activity bonds would pretty much constitute a death blow to the 4 percent credit.
Since private activity bond proceeds are used by one or more private entities, the debt service is paid or secured by one or more private entities.
According to a recent study by the American Water Works Association, while many different types of projects are subject to the same private activity bond cap, most states allocate only a small portion of their private activity bonding capacity to water infrastructure projects, instead typically opting for housing and housing-related projects.
58) While a private activity bond is not defined in section 103(b) of the Code, it is defined in section 141.
Interest on certain categories of private purpose bonds is tax-exempt, although tax-exempt interest on some private activity bonds is a tax preference item for both the individual and corporate alternative minimum tax (see Q 1124, Q 1440).
A bond is identified as a private activity bond at the time of its issue.
Code Section 141(a) explains that a private activity bond is "any bond issued as part of an issue which meets the private business use test .
Code (ss)145(a) defines a "qualified 501(c)(3) bond" as a private activity bond if "all property which is to be provided by the net proceeds of the issue is to be owned by a 501(c)(3) organization.
9 billion in private activity bond proceeds in 2011, almost all (98.
Efforts to ease the credit crunch, including incentives for banks to purchase municipal bonds by allowing them to deduct the interest paid and a provision to exclude private activity bond interest from the alternative minimum tax.
Of those reporting issuance costs, some private activity bond issuers reported paying issuance costs from bond proceeds that exceed statutory limits.