1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter U - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
  6. Part III - ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
  7. 26 USC Subpart A
26 USC Subpart A
Empowerment Zone Employment Credit
October 30, 2020
§
1396
Empowerment zone employment credit
§
1397
Other definitions and special rules
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Subpart B Additional Expensing

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