Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1397E
[§1397E. Repealed. Pub. L. 115–97, title I, §13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]
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Nearby sections (25 sections)
- 1385 · Amounts includible in patron's gross income
- 1388 · Definitions; special rules
- 1391 · Designation procedure
- 1392 · Eligibility criteria
- 1393 · Definitions and special rules
- 1394 · Tax-exempt enterprise zone facility bonds
- 1396 · Empowerment zone employment credit
- 1397 · Other definitions and special rules
- 1397A · Increase in expensing under section 179
- 1397B · Nonrecognition of gain on rollover of empowerment zone…
- 1397C · Enterprise zone business defined
- 1397D · Qualified zone property defined
- 1397E · [§1397E. Repealed. Pub. L. 115–97, title I, §13404(c)(1), Dec.…
- 1397F · Regulations
- 1398 · Rules relating to individuals' title 11 cases
- 1399 · No separate taxable entities for partnerships, corporations, etc.
- 1400 · [§§1400 to 1400C. Repealed. Pub. L. 115–141, div. U, title IV,…
- 1400E · [§§1400E to 1400J. Repealed. Pub. L. 115–141, div. U, title IV,…
- 1400L · [§§1400L to 1400U–3. Repealed. Pub. L. 115–141, div. U, title…
- 1401 · Rate of tax
- 1402 · Definitions
- 1403 · Miscellaneous provisions
- 1411 · Imposition of tax
- 1441 · Withholding of tax on nonresident aliens
- 1442 · Withholding of tax on foreign corporations