SubPart D. General Provisions, 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 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(a)(1), (b)(7)], Dec. 21, 2000, 114 Stat. 2763, 2763A–602, 2763A–604, redesignated subpart C of this part as this subpart and items for sections 1397B and 1397C as 1397C and 1397D, respectively.