The following list shows all sections of subchapter U (Designation and Treatment of Empowerment Zones) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.
|I.R.C. 1391||Designation procedure|
|I.R.C. 1392||Eligibility criteria|
|I.R.C. 1393||Definitions and special rules|
|I.R.C. 1394||Tax-exempt enterprise zone facility bonds|
|I.R.C. 1396||Empowerment zone employment credit|
|I.R.C. 1397||Other definitions and special rules|
|I.R.C. 1397A||Increase in expensing under section 179|
|I.R.C. 1397B||Nonrecognition of gain on rollover of empowerment zone investments|
|I.R.C. 1397C||Enterprise zone business defined|
|I.R.C. 1397D||Qualified zone property defined|
|I.R.C. 1397E||Repealed. Pub. L. 115–97, title I, §13404(c)(1), Dec. 22, 2017, 131 Stat. 2138|
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