SECTION 1. PURPOSE
Internal Revenue Bulletin 2010-14 · 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 2010 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 supplements Notice 2009–35, 2009–17 I.R.B. 876 (April 27, 2009).
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