26 U.S. Code Part III - ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES

Subpart A. Empowerment zone employment credit. B. Additional expensing. C. Nonrecognition of gain on rollover of empowerment zone investments. D. General provisions.
Amendments

2000—Pub. L. 106–554, § 1(a)(7) [title I, § 116(b)(6)], Dec. 21, 2000, 114 Stat. 2763, 2763A–604, added items for subparts C and D and struck out former item for subpart C “General provisions”.

 

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