# Qualified Zone Academy Bonds
> **IRS** · Temporary regulations. · Published 1998-01-07 · Effective 1998-01-01 · 63 FR 671
## Document
- **Document number:** 98-21
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 671
- **CFR reference:** 26 CFR 1
- **Publication date:** 1998-01-07
- **Effective date:** 1998-01-01
- **Treasury docket:** TD 8755
## Abstract

This document contains temporary regulations relating to the federal income tax treatment of qualified zone academy bonds. The regulations in this document provide needed guidance to holders and issuers of qualified zone academy bonds. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/01/07/98-21/qualified-zone-academy-bonds)
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