26 USC Subtitle A, CHAPTER 1, Subchapter U, PART III, Subpart D: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter U, PART III, Subpart D: 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 D-General Provisions
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Subpart D-General Provisions

Sec.
1397C.
Enterprise zone business defined.
1397D.
Qualified zone property defined.

        

Editorial Notes

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.