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Introduction

SECTION 12. ISSUANCE OF THE

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

QFCBS

If an applicant has not made the election described in Section 11 of this notice and receives an allocation of the QFCB National Limitation, the applicant must issue the bonds within one year of the allocation, unless an extension of time has been granted under Section 13(1) of this notice.

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▸Contents — Internal Revenue Bulletin 2008-36
Internal Revenue Bulletin 2008-36

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