There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter U - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (Sections 1391 - 1397F)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 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 |
Contains | sections 1391 to 1397F |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Part I - Designation (Sections 1391 - 1393)
- Part II - Tax-Exempt Facility Bonds for Empowerment Zones and Enterprise Communities (Sections 1394 - 1394)
- Part III - Additional Incentives for Empowerment Zones (Sections 1396 - 1397D)
- Table of Contents
- Front Matter
- Subpart A - Empowerment Zone Employment Credit (Sections 1396 - 1397)
- Subpart B - Additional Expensing (Sections 1397A - 1397A)
- Subpart C - Nonrecognition of Gain on Rollover of Empowerment Zone Investments (Sections 1397B - 1397B)
- Subpart D - General Provisions (Sections 1397C - 1397D)
- Part IV - Incentives for Education Zones (Sections 1397E - 1397E)
- Part V - Regulations (Sections 1397F - 1397F)
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