26 USC Subtitle A, CHAPTER 1, Subchapter U, PART III, Subpart A: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter U, PART III, Subpart A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter U-Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment AreasPART III-ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONESSubpart A-Empowerment Zone Employment Credit

Subpart A-Empowerment Zone Employment Credit

Sec.
1396.
Empowerment zone employment credit.
1397.
Other definitions and special rules.