United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle A. Income Taxes |
Chapter 1. NORMAL TAXES AND SURTAXES |
SubChapter Y. Short-Term Regional Benefits |
Part II. TAX BENEFITS FOR GO ZONES |
§ 1400M. Definitions |
§ 1400N. Tax benefits for Gulf Opportunity Zone |
§ 1400O. Education tax benefits |
§ 1400P. Housing tax benefits |
§ 1400Q. Special rules for use of retirement funds |
§ 1400R. Employment relief |
§ 1400S. Additional tax relief provisions |
§ 1400T. Special rules for mortgage revenue bonds |
Amendments
2007—Pub. L. 110–172, § 11(a)(27),
2005—Pub. L. 109–135, title I, §§ 102(b), 103(b)(3), title II, § 201(b)(3),