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Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction

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Information about this document as published in the Federal Register.

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Internal Revenue Service (IRS), Treasury.


Correction to final and temporary regulations.


This document contains a correction to final and temporary regulations (TD 9339) that were published in the Federal Register on Friday, September 14, 2007 (72 FR 52470) providing 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 correction is effective October 17, 2007.

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Timothy L. Jones or Zoran Stojanovic, (202) 622-3980 (not a toll-free number).

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The final and temporary regulations that are the subject of this correction are under section 1397E of the Internal Revenue Code.

Need for Correction

As published, final and temporary regulations (TD 9339) contain an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the final and temporary regulations (TD 9339), which was the subject of FR Doc. E7-18180, is corrected as follows:

On page 52470, column 2, in the preamble, under the paragraph heading “Correction of Publication”, last two lines of the fifth paragraph, the language ““§ 1.1379E(m),” is corrected to read “§ 1.1379E—1T(m).”” is corrected to read ““§ 1.1397E(m),” is corrected to read “§ 1.1397E-1T(m).””.

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LaNita Van Dyke,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

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[FR Doc. E7-20488 Filed 10-16-07; 8:45 am]