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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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Subpart A — Empowerment Zone Employment Credit
Subpt. B
Additional Expensing
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Subpart A — Empowerment Zone Employment Credit
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§1396
Empowerment zone employment credit
§1397
Other definitions and special rules
Subpt. B
Additional Expensing
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