Nonrecognition of Gain on Rollover of Empowerment Zone Investments

  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
  8. Nonrecognition of Gain on Rollover of Empowerment Zone Investments

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Section
1397B

Nonrecognition of gain on rollover of empowerment zone investments