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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 III
ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
subpart A
Empowerment Zone Employment Credit
Subpart A. Empowerment Zone Employment Credit
§ 1396
- Empowerment zone employment credit
§ 1397
- Other definitions and special rules
