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PART III⁠—ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES — Front Matter

Chap.Sec.
A.Empowerment zone employment credit.
B.Additional expensing.
C.Nonrecognition of gain on rollover of empowerment zone investments.
D.General provisions.

Editorial Notes

Amendments

2000⁠—Pub. L. 106–554, § 1(a)(7) [title I, § 116(b)(6)], Dec. 21, 2000, 114 Stat. 2763, 2763A–604, added items for subparts C and D and struck out former item for subpart C “General provisions”.