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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 C
Nonrecognition of Gain on Rollover of Empowerment Zone Investments
Subpart C. Nonrecognition of Gain on Rollover of Empowerment Zone Investments
§ 1397B
- Nonrecognition of gain on rollover of empowerment zone investments
