2016 US Code
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
Part V - Regulations
Sec. 1397F - Regulations
| 26 U.S.C. § 1397F (2016) |
| §1397F. Regulations |
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The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of parts II and III, including— (1) regulations limiting the benefit of parts II and III in circumstances where such benefits, in combination with benefits provided under other Federal programs, would result in an activity being 100 percent or more subsidized by the Federal Government, (2) regulations preventing abuse of the provisions of parts II and III, and (3) regulations dealing with inadvertent failures of entities to be enterprise zone businesses. |
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(Added Pub. L. 103–66, title XIII, §13301(a), Aug. 10, 1993, 107 Stat. 555, §1397D; renumbered §1397F, Pub. L. 105–34, title II, §226(a), Aug. 5, 1997, 111 Stat. 820; amended Pub. L. 105–206, title VI, §6004(g)(1), July 22, 1998, 112 Stat. 796.) |
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AMENDMENTS
1998—Pub. L. 105–206 amended directory language of Pub. L. 105–34, §226(a). See 1997 Amendment note below. 1997—Pub. L. 105–34, §226(a), as amended by Pub. L. 105–206, renumbered section 1397D of this title as this section. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 PART V - REGULATIONS Sec. 1397F - Regulations |
| section 1397F |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 107 Stat. 555 111 Stat. 820 112 Stat. 796 |
| Public Law 103-66, Public Law 105-34, Public Law 105-206 |
