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… / Part III—Additional Incentives for Empowerment ZonesTitle 26SubpartSubpart A—Empowerment Zone Employment CreditContents§ 1396. Empowerment zone employment credit§ 1397. Other definitions and special rules
