# Prop. Treas. Reg. § 1.1397E-1: 

Proposed regulation, not in force. REG-105327-99, 64 FR 35579, published 1999-07-01 <https://www.federalregister.gov/documents/1999/07/01/99-16622/qualified-zone-academy-bonds-obligations-of-states-and-political-subdivisions>.

Par. 2. Section 1.1397E-1 as proposed to be added at 63 FR 708 is amended by: