SECTION 1. PURPOSE
Internal Revenue Bulletin 2002-17 · 2026-10-03 edition · updated 2026-10-04 · United States
Pursuant to § 1397E(e)(2) of the Internal Revenue Code, this revenue procedure allocates among the States the 2002 national limitation amount of Qualified Zone Academy Bonds (“Bond” or “Bonds”) that may be issued for the calendar year 2002. For this purpose “State” includes the District of Columbia and the possessions of the United States.
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