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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter U

Subchapter U — Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (Sections 1391 to 1397F)

Part I — Designation (Sections 1391 to 1393)

Part II — Tax-Exempt Facility Bonds for Empowerment Zones and Enterprise Communities (Section 1394)

Part III — Additional Incentives for Empowerment Zones (Sections 1396 to 1397D)

Part IV — Incentives For Education Zones (Section 1397E) [Repealed]

Part V — Regulations (Section 1397F)