Public Law 119-73 (01/23/2026)
Subpart C Nonrecognition of Gain on Rollover of Empowerment Zone Investments
Browse 0 units and 1 sections in Subpart C Nonrecognition of Gain on Rollover of Empowerment Zone Investments of Title 26.
Sections in Subpart C
- ยง 1397B Nonrecognition of gain on rollover of empowerment zone investments