SECTION 1. PURPOSE
Internal Revenue Bulletin 2013-7 · 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 the calendar years 2012 and 2013 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.
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