26 USC Subtitle A, CHAPTER 1, Subchapter U, PART IV: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter U, PART IV: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter U, PART IV: 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 IV-INCENTIVES FOR EDUCATION ZONES

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PART IV-INCENTIVES FOR EDUCATION ZONES

Sec.

[1397E.

Repealed.]

Editorial Notes

Amendments

2017- Pub. L. 115–97, title I, §13404(c)(1), Dec. 22, 2017, 131 Stat. 2138 , struck out item 1397E "Credit to holders of qualified zone academy bonds".

1997- Pub. L. 105–34, title II, §226(a), Aug. 5, 1997, 111 Stat. 820 , added part IV heading and item 1397E. Former part IV, consisting of section 1397D, redesignated V.