 |
United States Code (Last Updated: May 24, 2014) |
 |
Title 26. INTERNAL REVENUE CODE |
|
|
SubTitle A. Income Taxes |
|
|
Chapter 1. NORMAL TAXES AND SURTAXES |
|
|
SubChapter U. Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas |
|
|
Part III. ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES |
| SubPart A. Empowerment Zone Employment Credit |
| § 1396. Empowerment zone employment credit |
| § 1397. Other definitions and special rules |
| SubPart B. Additional Expensing |
| § 1397A. Increase in expensing under section 179 |
| SubPart C. Nonrecognition of Gain on Rollover of Empowerment Zone Investments |
| § 1397B. Nonrecognition of gain on rollover of empowerment zone investments |
| SubPart D. General Provisions |
| § 1397C. Enterprise zone business defined |
| § 1397D. Qualified zone property defined |
Amendments
2000—Pub. L. 106–554, § 1(a)(7) [title I, § 116(b)(6)],