---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schU/ptII"
level: "part"
label: "Part II"
heading: "Tax-Exempt Facility Bonds for Empowerment Zones and Enterprise Communities"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schU-ptII"
sections_count: 1
---

# Part II — Tax-Exempt Facility Bonds for Empowerment Zones and Enterprise Communities

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter U — Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

## Sections

- [§1394. Tax-exempt enterprise zone facility bonds](/usc/26/1394.md)