ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES

  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. ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES

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Section
1396

Empowerment zone employment credit

Subpart
A

Empowerment Zone Employment Credit

Section
1397A

Increase in expensing under section 179

Subpart
B

Additional Expensing

Section
1397B

Nonrecognition of gain on rollover of empowerment zone investments

Subpart
C

Nonrecognition of Gain on Rollover of Empowerment Zone Investments

Section
1397C

Enterprise zone business defined

Subpart
D

General Provisions