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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
26 USC Part III
26 USC Part III
ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
October 30, 2020
Subpart
A
Empowerment Zone Employment Credit
Subpart
B
Additional Expensing
Subpart
C
Nonrecognition of Gain on Rollover of Empowerment Zone Investments
Subpart
D
General Provisions
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