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 C
26 USC Subpart C
Nonrecognition of Gain on Rollover of Empowerment Zone Investments
October 30, 2020
§
1397B
Nonrecognition of gain on rollover of empowerment zone investments
Previous
Subpart B Additional Expensing
Next
Subpart D General Provisions

Tried the LawStack mobile app?

Join thousands and try LawStack mobile for FREE today.

  • Carry the law offline, wherever you go.
  • Download CFR, USC, rules, and state law to your mobile device.

Designed and built by Tekk Innovations LLC, the makers of the LawStack iPhone app or Android app.

© 2020 Tekk Innovations LLC