United States Code · Part

Part III — Additional Incentives For Empowerment Zones

26 U.S.C. pt. ptIII

• § 1396 Empowerment Zone Employment Credit
• § 1397 Other Definitions And Special Rules
• § 1397A Increase In Expensing Under Section 179
• § 1397B Nonrecognition Of Gain On Rollover Of Empowerment Zone Investments
• § 1397C Enterprise Zone Business Defined
• § 1397D Qualified Zone Property Defined