U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and SurtaxesTitle 26SubchapterSubchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment AreasContentsPart I—DesignationPart II—Tax-Exempt Facility Bonds for Empowerment Zones and Enterprise CommunitiesPart III—Additional Incentives for Empowerment ZonesPart IV—Incentives for Education ZonesPart V—Regulations
