26 USC 1400G: Renewal community business defined
Text contains those laws in effect on January 7, 2011
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter X-Renewal CommunitiesPART II-RENEWAL COMMUNITY CAPITAL GAIN; RENEWAL COMMUNITY BUSINESS
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§1400G. Renewal community business defined
For purposes of this subchapter, the term "renewal community business" means any entity or proprietorship which would be a qualified business entity or qualified proprietorship under section 1397C if references to renewal communities were substituted for references to empowerment zones in such section.
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