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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter U
Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
part I
DESIGNATION
Part I. DESIGNATION
§ 1391
- Designation procedure
§ 1392
- Eligibility criteria
§ 1393
- Definitions and special rules
