2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter U - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development... (§§ 1391 - 1397F)
Part III - ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES (§§ 1396 - 1397D)
Subpart D - General Provisions (§§ 1397C - 1397D)
Front Matter

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter U - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
PART III - ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
Subpart D - General Provisions
Front Matter
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard
Statutes at Large Reference114 Stat. 2763
Public Law ReferencePublic Law 106-554

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Amendments

2000—Pub. L. 106–554, §1(a)(7) [title I, §116(a)(1), (b)(7)], Dec. 21, 2000, 114 Stat. 2763, 2763A–602, 2763A–604, redesignated subpart C of this part as this subpart and items for sections 1397B and 1397C as 1397C and 1397D, respectively.

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