26 USC Subtitle A, CHAPTER 1, Subchapter Y, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter Y-Short-Term Regional BenefitsPART II-TAX BENEFITS FOR GO ZONES

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PART II-TAX BENEFITS FOR GO ZONES

Sec.

1400M.

Definitions.

1400N.

Tax benefits for Gulf Opportunity Zone.

1400O.

Education tax benefits.

1400P.

Housing tax benefits.

1400Q.

Special rules for use of retirement funds.

1400R.

Employment relief.

1400S.

Additional tax relief provisions.

1400T.

Special rules for mortgage revenue bonds.

Amendments

2007- Pub. L. 110–172, §11(a)(27), Dec. 29, 2007, 121 Stat. 2487 , added item 1400T.

2005- Pub. L. 109–135, title I, §§102(b), 103(b)(3), title II, §201(b)(3), Dec. 21, 2005, 119 Stat. 2594 , 2595, 2607, added items 1400O to 1400S.