Nonrecognition of Gain on Rollover of Empowerment Zone Investments

Nonrecognition of Gain on Rollover of Empowerment Zone Investments

In Legislation

Nonrecognition of Gain on Rollover of Empowerment Zone Investments in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter U, Part III, Subpart C

The current, permanent, in-force federal laws regulating nonrecognition of gain on rollover of empowerment zone investments are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter U, Part III, Subpart C. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including nonrecognition of gain on rollover of empowerment zone investments) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability and Investment of the US Code, including nonrecognition of gain on rollover of empowerment zone investments) by chapter and subchapter.