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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter U
Part III
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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