Datasets / Qualified Zone Academy Bond Rates


Qualified Zone Academy Bond Rates

Published By Department of the Treasury

Issued over 9 years ago

US
beta

Summary

Type of release
a one-off release of a single dataset

Data Licence
Not Applicable

Content Licence
Creative Commons CCZero

Verification
automatically awarded

Description

Section 1397E of the Internal Revenue Code (IRC) provides rules for the issuance and use of qualified zone academy bonds (QZABs) issued on or before October 3, 2008. Sections 54A and 54E provide rules for the issuance and use of qualified zone academy bonds (QZABs) issued after October 3, 2008.