SECTION 1. PURPOSE
Internal Revenue Bulletin 2007-5 · 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 each of the calendar years 2006 and 2007. For this purpose, “State” includes the District of Columbia and the possessions of the United States.
STATE
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