 |
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 |