DESIGNATION

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
  7. DESIGNATION

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Section
1391

Designation procedure

Section
1392

Eligibility criteria

Section
1393

Definitions and special rules