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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2008-36 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice solicits applications for authority to issue qualified forestry conservation bonds (QFCBs) under section 54B(c) of the Internal Revenue Code (the “Code”). There is a national limitation of $500,000,000 on the volume of QFCBs that may be authorized (the “QFCB National Limitation”). Applications must be submitted in accordance with this notice.

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▸Contents — Internal Revenue Bulletin 2008-36

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