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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 IV
INCENTIVES FOR EDUCATION ZONES
§ 1397E
Repealed.
View all text of Part IV [§ 1397E - § 1397E]
The current section is repealed!