United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle A. Income Taxes |
Chapter 1. NORMAL TAXES AND SURTAXES |
SubChapter X. Renewal Communities |
Part II. RENEWAL COMMUNITY CAPITAL GAIN; RENEWAL COMMUNITY BUSINESS |
§ 1400G. Renewal community business defined
Latest version.
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For purposes of this subchapter, the term “renewal community business” means any entity or proprietorship which would be a qualified business entity or qualified proprietorship under section 1397C if references to renewal communities were substituted for references to empowerment zones in such section.