26 USC 1400G - Renewal Community Business Defined

For purposes of this subchapter, the term "renewal community business" means any entity or proprietorship which would be a qualified business entity or qualified proprietorship under section 1397C if references to renewal communities were substituted for references to empowerment zones in such section.

(Added Pub. L. 106–554, §1(a)(7) [title I, §101(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–596.)

Sections:  Previous  1399  1400  1400A  1400B  1400C  1400E  1400F  1400G  1400H  1400I  1400J  1400L  1400M  1400N  1400O  Next

Last modified: October 26, 2015