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.

        

Editorial Notes

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".