Subpart C—Nonrecognition of Gain on Rollover of Empowerment Zone Investments
Editorial Notes
Amendments
2000—Pub. L. 106–554, §1(a)(7) [title I, §116(a)(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–602, added subpart C heading and item 1397B. Former subpart C, consisting of sections 1397B and 1397C, redesignated D.