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Index  » Subtitle A  » Chapter 1  » Subchapter U

Subtitle A. Income Taxes (§§ 1-1564)


Subchapter U. Designation and Treatment of Empowerment Zones

Current through February 18, 2024 (Pub. L. 118-39)

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.

SectionSection Title
I.R.C. 1391Designation procedure
I.R.C. 1392Eligibility criteria
I.R.C. 1393Definitions and special rules
I.R.C. 1394Tax-exempt enterprise zone facility bonds
I.R.C. 1396Empowerment zone employment credit
I.R.C. 1397Other definitions and special rules
I.R.C. 1397AIncrease in expensing under section 179
I.R.C. 1397BNonrecognition of gain on rollover of empowerment zone investments
I.R.C. 1397CEnterprise zone business defined
I.R.C. 1397DQualified zone property defined
I.R.C. 1397ERepealed. Pub. L. 115–97, title I, §13404(c)(1), Dec. 22, 2017, 131 Stat. 2138
I.R.C. 1397FRegulations

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.