26 USC Subtitle A, CHAPTER 1, Subchapter U, PART III, Subpart C: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter U, PART III, Subpart C: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter U, PART III, Subpart C: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter U-Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment AreasPART III-ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONESSubpart C-Nonrecognition of Gain on Rollover of Empowerment Zone Investments

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Subpart C-Nonrecognition of Gain on Rollover of Empowerment Zone Investments

Sec.

1397B.

Nonrecognition of gain on rollover of empowerment zone investments.

Editorial Notes

Amendments

2000- Pub. L. 106–554, §1(a)(7) [title I, §116(a)(3)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-602, added subpart C heading and item 1397B. Former subpart C, consisting of sections 1397B and 1397C, redesignated D.