---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schU/ptIV"
level: "part"
label: "Part IV"
heading: "Incentives for Education Zones"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schU-ptIV"
sections_count: 1
---

# Part IV — Incentives for Education Zones

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

- [§1397E. Repealed.](/usc/26/1397E.md)