SubPart C. Nonrecognition of Gain on Rollover of Empowerment Zone Investments, Part III. ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES, SubChapter U. Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

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 C. Nonrecognition of Gain on Rollover of Empowerment Zone Investments

§ 1397B. Nonrecognition of gain on rollover of empowerment zone investments

Amendments

2000—Pub. L. 106–554, § 1(a)(7) [title I, § 116(a)(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–602, added subpart C heading and item 1397B. Former subpart C, consisting of sections 1397B and 1397C, redesignated D.