26 USC Subtitle A, CHAPTER 1, Subchapter U, PART V: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter U, PART V: 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 V-REGULATIONS
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PART V-REGULATIONS

Sec.
1397F.
Regulations.

        

Editorial Notes

Amendments

1997- Pub. L. 105–34, title II, §226(a), (b)(2), Aug. 5, 1997, 111 Stat. 820 , 824, redesignated part IV of this subchapter as this part and item 1397D as 1397F.