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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter U > PART III

PART III—ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES

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  • Subpart A—Empowerment Zone Employment Credit
  • Subpart B—Additional Expensing
  • Subpart C—Nonrecognition of Gain on Rollover of Empowerment Zone Investments
  • Subpart D—General Provisions
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