26 USC 1397B
§ 1397B - Nonrecognition of gain on rollover of empowerment zone investments
- § 1397B - Nonrecognition of gain on rollover of empowerment zone investments
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter U— Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
- Notes
- Editorial Notes
- References in Text
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2020 Amendment
- Effective Date of 2014 Amendment
- Effective Date
- Savings Provision
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