US Code
CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter U— Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

PART I— DESIGNATION

§ 1391. Designation procedure - (a) In generalFrom among the areas nominated for designation under...

§ 1392. Eligibility criteria - (a) In generalA nominated area shall be eligible for designation...

§ 1393. Definitions and special rules - (a) In generalFor purposes of this subchapter—(1) Appropriate SecretaryThe term...

PART II— TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES

§ 1394. Tax-exempt enterprise zone facility bonds - (a) In generalFor purposes of part IV of subchapter B...

PART III— ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES -

PART IV— INCENTIVES FOR EDUCATION ZONES

[§ 1397E. Repealed. , , ] -

PART V— REGULATIONS

§ 1397F. Regulations - (1) regulations limiting the benefit of parts II and III...