General Provisions

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
  7. ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
  8. General Provisions

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Section
1397C

Enterprise zone business defined

Section
1397D

Qualified zone property defined