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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter U — Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
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Part I — Designation
Pt. II
Tax-Exempt Facility Bonds for Empowerment Zones and Enterprise Communities
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Part I — Designation
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§1391
Designation procedure
§1392
Eligibility criteria
§1393
Definitions and special rules
Pt. II
Tax-Exempt Facility Bonds for Empowerment Zones and Enterprise Communities
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