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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 D
General Provisions
Subpart D. General Provisions
§ 1397C
- Enterprise zone business defined
§ 1397D
- Qualified zone property defined
