26 U.S. Code § 1400G - Renewal community business defined

prev | next
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.

Source

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

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.