Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1397F
Regulations
Official textgovinfo.govlast amended
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of parts II and III, including—
# (1)
regulations limiting the benefit of parts II and III in circumstances where such benefits, in combination with benefits provided under other Federal programs, would result in an activity being 100 percent or more subsidized by the Federal Government,
# (2)
regulations preventing abuse of the provisions of parts II and III, and
# (3)
regulations dealing with inadvertent failures of entities to be enterprise zone businesses.
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Nearby sections (25 sections)
- 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 Repealed.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 Repealed.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 Repealed.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 Repealed.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
- 1443 · Foreign tax-exempt organizations