26 USC 1397D: Renumbered §1397F
Text contains those laws in effect on January 23, 2000
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 IV-INCENTIVES FOR EDUCATION ZONES