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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 III — Additional Incentives for Empowerment Zones
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Pt. II
Tax-Exempt Facility Bonds for Empowerment Zones and Enterprise Communities
Pt. IV
Incentives for Education Zones
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Part III — Additional Incentives for Empowerment Zones
Search Part III full text →
Subpt. A
Empowerment Zone Employment Credit
§§1396 to 1397
Subpt. B
Additional Expensing
§1397A
Subpt. C
Nonrecognition of Gain on Rollover of Empowerment Zone Investments
§1397B
Subpt. D
General Provisions
§§1397C to 1397D
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Pt. II
Tax-Exempt Facility Bonds for Empowerment Zones and Enterprise Communities
Pt. IV
Incentives for Education Zones
›
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