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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Pursuant to § 1397E(e)(2) of the Internal Revenue Code, this revenue procedure sets forth the maximum face amount of Qualified Zone Academy Bonds (“Bond” or “Bonds”) that may be issued for each State for the calendar year 2005. For this purpose, “State” includes the District of Columbia and the possessions of the United States.

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▸Contents — Internal Revenue Bulletin 2004-52
Internal Revenue Bulletin 2004-52

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