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Introduction

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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▸Contents — Internal Revenue Bulletin 2013-7

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