such empowerment zone

(c)For purposes of this subchapter, the terms “District of Columbia Enterprise Zone” and “DC Zone” mean the District of Columbia Enterprise Zone designated by subsection (a). (d)With respect to the DC Zone, section 1396(d)(1)(B) (relating to empowerment zone employment credit) shall be applied by substituting “the District of Columbia” for “such empowerment zone”. (e)For purposes of this subchapter and for purposes of applying subchapter U with respect to the DC Zone,shall be applied without regard to subsections (b)(6) and (c)(5) thereof. (f)

Source

26 USC § 1400(c)


Scoping language

For purposes of this subchapter
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