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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2002-49 · 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 national limitation for Qualified Zone Academy Bonds (“Bond” or “Bonds”) for the calendar year 2003. For this purpose “State” includes the District of Columbia and the possessions of the United States.

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▸Contents — Internal Revenue Bulletin 2002-49
Internal Revenue Bulletin 2002-49

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