# Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction
> **IRS** · Correction to final regulations. · Published 2010-08-25 · Effective 2010-08-25 · 75 FR 52267
## Document
- **Document number:** C1-2010-21046
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 52267
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-08-25
- **Effective date:** 2010-08-25
- **Treasury docket:** TD 9495
## Abstract

This document contains a correction to final regulations (TD 9495) that were published in the Federal Register on Friday, July 30, 2010 (75 FR 44901) 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/08/25/C1-2010-21046/qualified-zone-academy-bonds-obligations-of-states-and-political-subdivisions-correction)
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