Published By Department of the Treasury
Issued over 9 years ago
US
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Summary
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.