SECTION 4. SCOPE

Internal Revenue Bulletin 2026-20 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to nominations of population census tracts by a State CEO to be certified and designated by the Secretary as 2027 QOZs.

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▸Contents — Internal Revenue Bulletin 2026-20

Internal Revenue Bulletin 2026-20

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