Part III. ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES

• SUBPART A [§ 1396 - § 1397] - Empowerment Zone Employment Credit
• SUBPART B [§ 1397A - § 1397A] - Additional Expensing
• SUBPART C [§ 1397B - § 1397B] - Nonrecognition of Gain on Rollover of Empowerment Zone Investments
• SUBPART D [§ 1397C - § 1397D] - General Provisions