U.S. Code
Regulations
Constitution
Journal
Apps
U.S. Code
U.S. Code
Regulations
menu
U.S. Code
All Titles
title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter U
Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
part IV
INCENTIVES FOR EDUCATION ZONES
§ 1397E
Repealed.
Collapse to view only [§ 1397E. Repealed.
[§ 1397E. Repealed.
[§ 1397E.
Repealed.
Pub. L. 115–97, title I, § 13404(c)(1)
,
Dec. 22, 2017
,
131 Stat. 2138
]