Partnertax.ai Start free trial

26 U.S.C. § 1397E

Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
Summarize

[§ 1397E. Repealed. Pub. L. 115–97, title I, § 13404(c)(1) , Dec. 22, 2017 , 131 Stat. 2138 ]

Source: view the official text

Cited by 1

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 1385 · Amounts includible in patron’s gross income
  2. 1388 · Definitions; special rules
  3. 1391 · Designation procedure
  4. 1392 · Eligibility criteria
  5. 1393 · Definitions and special rules
  6. 1394 · Tax-exempt enterprise zone facility bonds
  7. 1396 · Empowerment zone employment credit
  8. 1397 · Other definitions and special rules
  9. 1397A · Increase in expensing under section 179
  10. 1397B · Nonrecognition of gain on rollover of empowerment zone…
  11. 1397C · Enterprise zone business defined
  12. 1397D · Qualified zone property defined
  13. 1397E · Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22,…
  14. 1397F · Regulations
  15. 1398 · Rules relating to individuals’ title 11 cases
  16. 1399 · No separate taxable entities for partnerships, corporations, etc.
  17. 1400 · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A),…
  18. 1400E · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A),…
  19. 1400L · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A),…
  20. 1400Z-1 · Designation
  21. 1400Z-2 · Special rules for capital gains invested in opportunity zones
  22. 1401 · Rate of tax
  23. 1402 · Definitions
  24. 1403 · Miscellaneous provisions
  25. 1411 · Imposition of tax
Full table of contents →