26 USC Subtitle A, CHAPTER 1, Subchapter U, PART III: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter U, PART III: 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 ZONES
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PART III-ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES

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

        

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".