26 USC Subtitle A, CHAPTER 1, Subchapter U: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC Subtitle A, CHAPTER 1, Subchapter U: 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 Areas
Jump To: Prior ProvisionsAmendments

Subchapter U-Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

Part
I.
Designation.
II.
Tax-exempt facility bonds for empowerment zones and enterprise communities.
III.
Additional incentives for empowerment zones.
IV.
Incentives for education zones.
V.
Regulations.

        

Prior Provisions

A prior subchapter U consisted of sections 1391 to 1397, prior to repeal by Pub. L. 99–514, title XIII, §1303(a), Oct. 22, 1986, 100 Stat. 2658 .

Amendments

1997- Pub. L. 105–34, title II, §226(b)(1), Aug. 5, 1997, 111 Stat. 824 , added items for parts IV and V and struck out former item for part IV "Regulations".