26 U.S. Code Part III, Subpart D - General Provisions

Sec. 1397C. Enterprise zone business defined. 1397D. Qualified zone property defined.
Amendments

2000—Pub. L. 106–554, § 1(a)(7) [title I, § 116(a)(1), (b)(7)], Dec. 21, 2000, 114 Stat. 2763, 2763A–602, 2763A–604, redesignated subpart C of this part as this subpart and items for sections 1397B and 1397C as 1397C and 1397D, respectively.

 

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