Nonrecognition of gain on rollover of empowerment zone investments.
2000—Pub. L. 106–554, § 1(a)(7) [title I, § 116(a)(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–602, added subpart C heading and item 1397B. Former subpart C, consisting of sections
1397C, redesignated D.
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