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 Zone Academy Bonds (“QZABs”) that may be issued for each State for each of the calendar years 2008 and 2009 under § 54E(c)(2) of the Internal Revenue Code. Under § 54A(e)(3),
the term State includes the District of Columbia and any possession of the United States. This notice also provides certain interim guidance for QZABs issued after October 3, 2008.
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