federal_register: E7-13663
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
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| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E7-13663 | Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions | Proposed Rule | In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the Federal income tax treatment of qualified zone academy bonds. This document contains proposed regulations that provide guidance to state and local governments that issue qualified zone academy bonds and to banks, insurance companies, and other taxpayers that hold those bonds on the program requirements for qualified zone academy bonds. The regulations implement the amendments to section 1397E of the Internal Revenue Code (Code) and provide guidance on the maximum term, permissible use of proceeds, and remedial actions for qualified zone academy bonds. The text of those regulations also serves as the text of these proposed regulations. This document also withdraws proposed regulations published March 26, 2004. | 2007-07-16 | 2007 | 7 | https://www.federalregister.gov/documents/2007/07/16/E7-13663/qualified-zone-academy-bonds-obligations-of-states-and-political-subdivisions | https://www.govinfo.gov/content/pkg/FR-2007-07-16/pdf/E7-13663.pdf | Treasury Department; Internal Revenue Service | 497,254 | In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the Federal income tax treatment of qualified zone academy bonds. This document contains proposed regulations that provide... | 1545-BC61 |