US Codex
U.S.C.
Legal Codes
United States Code
U.S.C.
Federal statutory law
Code of Federal Regulations
Coming soon
Federal administrative regulations
Browse by date
View an earlier version
Go
Latest
1 year ago
Aug 25, 2025
5 years ago
Aug 25, 2021
Browse all versions by date
Notes
Notes
Browse by date
About
Privacy
MCP
…
/
United States Code
/
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
/
Part IV — Incentives for Education Zones
‹
Pt. III
Additional Incentives for Empowerment Zones
Pt. V
Regulations
›
Part IV — Incentives for Education Zones
Search Part IV full text →
§1397E
Repealed.
‹
Pt. III
Additional Incentives for Empowerment Zones
Pt. V
Regulations
›
Add note
Incoming references
Copy permalink
Cite
Cite this provision
×
Format
Bluebook
ALWD
APA
MLA
Include provision text
Copy citation
Incoming references
×
Open in new tab
✕