26 USC Subtitle A, CHAPTER 1, Subchapter U, PART IV: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter U, PART IV: 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 IV-INCENTIVES FOR EDUCATION ZONES
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PART IV-INCENTIVES FOR EDUCATION ZONES

Sec.
1397E.
Credit to holders of qualified zone academy bonds.

        

Amendments

1997- Pub. L. 105–34, title II, §226(a), Aug. 5, 1997, 111 Stat. 820 , added part IV heading and item 1397E. Former part IV, consisting of section 1397D, redesignated V.