SECTION 4. EFFECTIVE DATE OF
Internal Revenue Bulletin 2013-7 · 2026-10-03 edition · updated 2026-10-04 · United States
NATIONAL ZONE ACADEMY BOND LIMITATIONS
The national limitation allocated in section 3 for calendar year 2012 is effective for QZABs issued on or after January 1, 2012, and the national limitation allocated in section 3 for calendar year 2013 is effective for QZABs issued on or after January 1, 2013.
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