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 D
26 USC Subpart D
General Provisions
October 30, 2020
§
1397C
Enterprise zone business defined
§
1397D
Qualified zone property defined
Previous
Subpart C Nonrecognition of Gain on Rollover of Empowerment Zone Investments

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