Windsurfing aside, many expert windsurfers will ride the same waves as surfers do (wind permitting). At one time referred to as "surfing's ginger haired cousin" by the sport's legendary champion, Robby Naish, windsurfing has long struggled to present a coherent image of the sport to outsiders. As a result of attempts to claim the word "windsurfer" as a trademark, participants have been encouraged to use different names to describe the sport, including "sailboarding" and "boardsailing". The term "windsurfing" has persisted as the accepted name for the sport, and the word "windsurfer" persists for both participants and equipment. Windsurfing is predominately undertaken
Private activity bond Private activity bond In general, a private activity bond is a bond issued by or on behalf of local or state government for the purpose of financing the project of a private user. Section 141(a) of the Internal Revenue Code provides that the term private activity bond means any bond issued as part of an issue which meets: Under Treasury Regulation section 1.141-2, an interest on a private activity bond is not excludable from gross income under section 103(a) of the Internal Revenue Code unless the bond is a "qualified" bond. Interest from private activity bonds became subject to the