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 III
ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
subpart B
Additional Expensing
Subpart B. Additional Expensing
§ 1397A
- Increase in expensing under section 179
