### Question
What is the definition of pooled financing bond?


### Answer
The definition of **pooled financing bond** is as follows in *26 U.S.C. § 54*:

> given such term by section 149(f)(6)(A).

#### Citation:
  - *26 U.S.C. § 54*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart H-Nonrefundable Credit to Holders of Certain Bonds**

