26 USC Subtitle A, CHAPTER 1, Subchapter U, PART I: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter U, PART I: 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 I-DESIGNATION

PART I-DESIGNATION

Sec.
1391.
Designation procedure.
1392.
Eligibility criteria.
1393.
Definitions and special rules.