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 C—Nonrecognition of Gain on Rollover of Empowerment Zone InvestmentsContents§ 1397B. Nonrecognition of gain on rollover of empowerment zone investments
