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CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter U— Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas›PART III— ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES

Subpart C— Nonrecognition of Gain on Rollover of Empowerment Zone Investments

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

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