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title 26
Internal Revenue
chapter I-i12
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 23
Empowerment Zone Employment Credit
Subjgrp 23. Empowerment Zone Employment Credit
§ 1.1396-1 - Qualified zone employees.
§ 1.1397E-1 - Qualified zone academy bonds.
