Subpart C – Nonrecognition of Gain On Rollover of Empowerment Zone Investments

Nonrecognition of Gain On Rollover of Empowerment Zone Investments

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter U > Part III > Subpart C

Details

• Reference: Subpart C
• Legend: Nonrecognition of Gain On Rollover of Empowerment Zone Investments
• USCode Year: 2013

Provision Content

Amendments

2000—Pub. L. 106–554, §1(a)(7) [title I, §116(a)(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–602, added subpart C heading and item 1397B. Former subpart C, consisting of sections 1397B and 1397C, redesignated D.

U.S. Encyclopedia of Law Coverage

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Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter U/Part III/Subpart C/Section 1397B – Nonrecognition of Gain On Rollover of Empowerment Zone Investments