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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter U—Designation and Treatment of Empow...
Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (§§ 1391 – 1397F)
PART I—DESIGNATION (§§ 1391 – 1393)
PART II—TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES (§ 1394)
PART III—ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES (§§ 1396 – 1397D)
PART IV—INCENTIVES FOR EDUCATION ZONES (§ 1397E)
PART V—REGULATIONS (§ 1397F)