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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 X - Renewal Communities (Sections 1400E - 1400J)
Part II - Renewal Community Capital Gain; Renewal Community Business (Sections 1400F - 1400G)
Sec. 1400G - Renewal community business defined

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, 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 X - Renewal Communities
PART II - RENEWAL COMMUNITY CAPITAL GAIN; RENEWAL COMMUNITY BUSINESS
Sec. 1400G - Renewal community business defined
Containssection 1400G
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard
Source CreditAdded Pub. L. 106-554, §1(a)(7) [title I, §101(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A-596.
Statutes at Large Reference114 Stat. 2763
Public and Private LawPublic Law 106-554

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26 U.S.C. § 1400G (2015)
§1400G. Renewal community business defined

For purposes of this subchapter, the term "renewal community business" means any entity or proprietorship which would be a qualified business entity or qualified proprietorship under section 1397C if references to renewal communities were substituted for references to empowerment zones in such section.

(Added Pub. L. 106–554, §1(a)(7) [title I, §101(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A-596.)

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