26 USC Subtitle A, CHAPTER 1, Subchapter U: Front Matter
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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
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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.

        

Editorial Notes

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".