U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter U—Designation and Treatment of Empowerment…Title 26PartPart III—Additional Incentives for Empowerment ZonesContentsSubpart A—Empowerment Zone Employment CreditSubpart B—Additional ExpensingSubpart C—Nonrecognition of Gain on Rollover of Empowerment Zone InvestmentsSubpart D—General Provisions
