(1) Application of multipurpose issue rules.
For purposes of sections 149(d)(2) and (3)(A)(i), (ii), and (iii), the provisions of the multipurpose issue rule in section 1.148-9(h) apply, except that the limitation in section 1.148-9(h)(5) is disregarded.
(2) General mixed escrow rules.
For purposes of section 149(d), the provisions of section 1.148-9(c) (relating to mixed escrows) apply, except that those provisions do not apply for purposes of section 149(d)(2) and (d)(3)(A)(i) and (ii) to amounts that were not gross proceeds of the prior issue before the issue date of the refunding issue.
(3) Temporary periods and minor portions.
Section 1.148-9(d) and (f) contains rules applicable to temporary periods and minor portions for advance refunding issues.
(4) Definitions.
Section 1.148-1 applies for purposes of section 149(d).