26 U.S. Code Chapter 1, Subchapter U - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

Part I. Designation. II. Tax-exempt facility bonds for empowerment zones and enterprise communities. III. Additional incentives for empowerment zones. IV. Incentives for education zones. V. Regulations.
Prior Provisions

A prior subchapter U consisted of sections 1391 to 1397, prior to repeal by Pub. L. 99–514, title XIII, § 1303(a),Oct. 22, 1986, 100 Stat. 2658.

1997—Pub. L. 105–34, title II, § 226(b)(1),Aug. 5, 1997, 111 Stat. 824, added items for parts IV and V and struck out former item for part IV “Regulations”.


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