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Directory Results for Treasury Decision 8736 - Time for Filing 4720 Return. Final and temporary regulations under section 6071 of the Code relate to the filing date by which Form 4720 returns must be filed by disqualified persons and organization managers to Treasury Decision 8755 - Qualified Zone Academy Bonds. Temporary and proposed regulations under section 1397E of the Code relate to the federal income tax treatment of qualified zone academy bonds. A public hearing on the proposed