26 USC 1397A
§ 1397A - Increase in expensing under section 179
- § 1397A - Increase in expensing under section 179
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter U— Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date 2020 Amendment
- Effective Date of 2000 Amendment