SECTION 3. SPECIFIED PORTIONS

OF THE GO ZONE

Solely for purposes of § 1400N(d)(6), the portions of the GO Zone that are the specified portions of the GO Zone are:

.01 Alabama: No counties. .02 Louisiana: The parishes of Calcasieu, Cameron, Orleans, Plaquemines,

or after January 1, 2008. However, taxpayers may rely on the final regulations for purposes of applying this notice to prior periods.

V. DRAFTING INFORMATION

The principal author of this notice is Stephen Tackney of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). However, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding the application of section 409A, contact Stephen Tackney at (202) 927–9639 (not a toll-free call).

GO Zone Bonus Depreciation Additional Guidance

Notice 2007–36