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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2009-16 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice sets forth the maximum face amount of qualified energy conservation

bonds (“QECBs”) that may be issued by each State and large local government under § 54D(e)(1) of the Internal Revenue Code. For this purpose, § 54A(e)(3) provides that the term “State” includes the District of Columbia and any possession of the United States. This notice also provides certain interim guidance for QECBs.

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▸Contents — Internal Revenue Bulletin 2009-16
Internal Revenue Bulletin 2009-16

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