26 U.S.C., Title 26, Subtitle A, Chapter 1, Subchapter U | uscode.io

Subchapter U: Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

Part I: DESIGNATION

Part II: TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES

Section 1394: Tax-exempt enterprise zone facility bonds

Part III: ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES

Subpart A: Empowerment Zone Employment Credit
- Section 1396: Empowerment zone employment credit
- Section 1397: Other definitions and special rules
Subpart B: Additional Expensing
- Section 1397A: Increase in expensing under section 179
Subpart C: Nonrecognition of Gain on Rollover of Empowerment Zone Investments
- Section 1397B: Nonrecognition of gain on rollover of empowerment zone investments
Subpart D: General Provisions
- Section 1397C: Enterprise zone business defined
- Section 1397D: Qualified zone property defined

Part IV: INCENTIVES FOR EDUCATION ZONES

[Section 1397E: Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]

Part V: REGULATIONS

Section 1397F: Regulations