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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter U. Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas |
SubChapter U. Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
| 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 |
Prior Provisions
A prior subchapter U consisted of sections 1391 to 1397, prior to repeal by Pub. L. 99–514, title XIII, § 1303(a),
Amendments
1997—Pub. L. 105–34, title II, § 226(b)(1),