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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 · § 1397F

§ 1397F. Regulations

174 words·~1 min read·/usc/title-26/section-1397f

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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.
(Added Pub. L. 103–66, title XIII, § 13301(a), Aug. 10, 1993, 107 Stat. 555, § 1397D; renumbered § 1397F, Pub. L. 105–34, title II, § 226(a), Aug. 5, 1997, 111 Stat. 820; amended Pub. L. 105–206, title VI, § 6004(g)(1), July 22, 1998, 112 Stat. 796.)
Connections1 cite this · traces to 1
Cited by 1 section
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8 references not yet in our index
  • Pub. L. 103–66, title XIII, § 13301(a)
  • 107 Stat. 555
  • Pub. L. 105–34, title II, § 226(a)
  • 111 Stat. 820
  • Pub. L. 105–206, title VI, § 6004(g)(1)
  • 112 Stat. 796
  • Pub. L. 105–206
  • Pub. L. 105–34, § 226(a)
Citation graph
cites case law
§ 1397F
Regulations
U.S.C.×1
Pub. L.Pub. L. 103–66, title XIII, § 13301(a)
Stat.107 Stat. 555
Pub. L.Pub. L. 105–34, title II, § 226(a)
Stat.111 Stat. 820
Pub. L.Pub. L. 105–206, title VI, § 6004(g)(1)
Cites 9 · showing 6Cited by 1 across 1 source
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