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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 B — Additional Expensing
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Subpt. A
Empowerment Zone Employment Credit
Subpt. C
Nonrecognition of Gain on Rollover of Empowerment Zone Investments
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Subpart B — Additional Expensing
Search Subpart B full text →
§1397A
Increase in expensing under section 179
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Subpt. A
Empowerment Zone Employment Credit
Subpt. C
Nonrecognition of Gain on Rollover of Empowerment Zone Investments
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