PART III—ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES (§§ 1396—1397D)
- Subpart A—Empowerment Zone Employment Credit (§§ 1396—1397)
- Subpart B—Additional Expensing (§ 1397A)
- Subpart C—Nonrecognition of Gain on Rollover of Empowerment Zone Investments (§ 1397B)
- Subpart D—General Provisions (§§ 1397C—1397D)