# Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions
> **IRS** · Final regulations. · Published 2000-09-26 · Effective 2000-09-26 · 65 FR 57732
## Document
- **Document number:** 00-24588
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 57732
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-09-26
- **Effective date:** 2000-09-26
- **Treasury docket:** TD 8903
## Abstract

This document contains final regulations relating to the Federal income tax treatment of qualified zone academy bonds. These regulations 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. These regulations make final certain temporary regulations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/09/26/00-24588/qualified-zone-academy-bonds-obligations-of-states-and-political-subdivisions)
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