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Empowerment Zone Employment Credit
Law
USC 26
Internal Revenue Code
Income Taxes
NORMAL TAXES AND SURTAXES
Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
Empowerment Zone Employment Credit
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Section
1396
Empowerment zone employment credit
Section
1397
Other definitions and special rules