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

Subpart C-General Provisions

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