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SECTION 1. PURPOSE

Internal Revenue Bulletin 2009-17 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice sets forth the maximum face amount of qualified school construction bonds (“QSCBs”) allocated by the Department of the Treasury (Treasury) to each State and large local educational agency for 2009 under § 54F(d) of the Internal Revenue Code (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 interim guidance for QSCBs.

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▸Contents — Internal Revenue Bulletin 2009-17
Internal Revenue Bulletin 2009-17

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