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Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Chapter 1 - NORMAL TAXES AND SURTAXES
26 USC Subchapter U
26 USC Subchapter U
Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
October 30, 2020
Part
I
DESIGNATION
Part
II
TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES
Part
III
ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
Part
IV
INCENTIVES FOR EDUCATION ZONES
Part
V
REGULATIONS
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