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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter U— Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas · § 1397E

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 Repealed.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

248 words·~1 min read·/usc/title-26/section-1397e

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Section, added Pub. L. 105–34, title II, § 226(a), Aug. 5, 1997, 111 Stat. 821; amended Pub. L. 105–206, title VI, § 6004(g)(2)–(4), July 22, 1998, 112 Stat. 796; Pub. L. 106–78, title VII, § 752(b)(11), Oct. 22, 1999, 113 Stat. 1169; Pub. L. 106–170, title V, § 509, Dec. 17, 1999, 113 Stat. 1924; Pub. L. 107–110, title X, § 1076(t), Jan. 8, 2002, 115 Stat. 2092; Pub. L. 107–147, title VI, § 608(a), Mar. 9, 2002, 116 Stat. 60; Pub. L. 108–311, title III, § 304(a), title IV, § 406(c), Oct. 4, 2004, 118 Stat. 1179, 1189;
Pub. L. 109–58, title XIII, § 1303(c)(2), (3), Aug. 8, 2005, 119 Stat. 997; Pub. L. 109–432, div. A, title I, § 107(a), (b)(1), Dec. 20, 2006, 120 Stat. 2938; Pub. L. 110–234, title XV, § 15316(c)(2), May 22, 2008, 122 Stat. 1511; Pub. L. 110–246, § 4(a), title XV, § 15316(c)(2), June 18, 2008, 122 Stat. 1664, 2273; Pub. L. 110–343, div. C, title III, § 313(b)(3), Oct. 3, 2008, 122 Stat. 3872; Pub. L. 111–5, div. B, title I, § 1531(c)(3), Feb. 17, 2009, 123 Stat. 360; Pub. L. 114–95, title IX, § 9215(uu)(3), Dec. 10, 2015, 129 Stat. 2183, related to credit to holders of qualified zone academy bonds.
Connectionstraces to 3
27 references not yet in our index
  • Pub. L. 105–34, title II, § 226(a)
  • 111 Stat. 821
  • Pub. L. 105–206, title VI, § 6004(g)(2)
  • 112 Stat. 796
  • Pub. L. 106–78, title VII, § 752(b)(11)
  • 113 Stat. 1169
  • Pub. L. 106–170, title V, § 509
  • 113 Stat. 1924
  • Pub. L. 107–110, title X, § 1076(t)
  • 115 Stat. 2092
  • Pub. L. 107–147, title VI, § 608(a)
  • 116 Stat. 60
  • Pub. L. 108–311, title III, § 304(a)
  • 118 Stat. 1179
  • Pub. L. 109–58, title XIII, § 1303(c)(2)
  • 119 Stat. 997
  • Pub. L. 109–432, div. A, title I, § 107(a)
  • 120 Stat. 2938
  • Pub. L. 110–234, title XV, § 15316(c)(2)
  • 122 Stat. 1511
  • Pub. L. 110–246, § 4(a)
  • 122 Stat. 1664
  • Pub. L. 110–343, div. C, title III, § 313(b)(3)
  • 122 Stat. 3872
  • Pub. L. 111–5, div. B, title I, § 1531(c)(3)
  • 123 Stat. 360
  • 129 Stat. 2183
Citation graph
cites case law
§ 1397E
Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]
Pub. L.Pub. L. 105–34, title II, § 226(a)
Stat.111 Stat. 821
Pub. L.Pub. L. 105–206, title VI, § 6004(g)(2)
Stat.112 Stat. 796
Pub. L.Pub. L. 106–78, title VII, § 752(b)(11)
Cites 30 · showing 8Cited by 0 across 0 sources
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