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2016 US Code
Title 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
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| 26 U.S.C. § 1400G (2016) |
| §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.) |
| 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 X - Renewal Communities PART II - RENEWAL COMMUNITY CAPITAL GAIN; RENEWAL COMMUNITY BUSINESS Sec. 1400G - Renewal community business defined |
| section 1400G |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 114 Stat. 2763 |
| Public Law 106-554 |
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