Search the current U.S. Code within Title 26

Search by citation or keyword across the current edition within Title 26.

4 results 1400e-1400j

Scoped to Title 26

Exact match Title 26 Title 26 / Subtitle A Income Taxes / Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter X Repealed] / Section 1400E to 1400J

26 U.S.C. § 1400E to 1400J

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210]

Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter X Repealed]

Exact citation match for 26 USC § 1400E-1400J

Title 26 Title 26 / Section 1391

Designation procedure

Subchapter U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas / Part I DESIGNATION

Designation procedure

Title 26 Title 26 / Section 469

Passive activity losses and credits limited

Part II METHODS OF ACCOUNTING / Subpart C Taxable Year for Which Deductions Taken

Passive activity losses and credits limited

Title 26 Title 26 / Section 1397B

Nonrecognition of gain on rollover of empowerment zone investments

Part III ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES / Subpart C Nonrecognition of Gain on Rollover of Empowerment Zone Investments

Nonrecognition of gain on rollover of empowerment zone investments