Source: http://taxtv.com/code/00849-USCODE-2011-title26-subtitleA-chap1-subchapW-sec1400/
Timestamp: 2017-03-25 19:40:00
Document Index: 136591952

Matched Legal Cases: ['§1400', '§1400', '§1', '§116', '§1', '§164', '§322', '§110']

IRC §1400. Establishment of DC Zone - TaxTV.com
IRC §1400. Establishment of DC Zone
For purposes of subsection (a), the term “applicable DC area” means the area consisting of—
For purposes of this subchapter, the terms “District of Columbia Enterprise Zone” and “DC Zone” mean the District of Columbia Enterprise Zone designated by subsection (a).
With respect to the DC Zone, section 1396(d)(1)(B) (relating to empowerment zone employment credit) shall be applied by substituting “the District of Columbia” for “such empowerment zone”.
2010—Subsec. (f). Pub. L. 111–312 substituted “2011” for “2009” in pars. (1) and (2).
2008—Subsec. (f). Pub. L. 110–343 substituted “2009” for “2007” in pars. (1) and (2).
2006—Subsec. (f). Pub. L. 109–432 substituted “2007” for “2005” in pars. (1) and (2).
2004—Subsec. (f). Pub. L. 108–311 substituted “2005” for “2003” in pars. (1) and (2).
Subsec. (e). Pub. L. 106–554, §1(a)(7) [title I, §116(b)(5)], substituted “section 1397C” for “section 1397B”.
Subsec. (f). Pub. L. 106–554, §1(a)(7) [title I, §164(a)(1)], substituted “2003” for “2002” in pars. (1) and (2).
1998—Subsec. (b)(2)(B). Pub. L. 105–206 inserted “as determined on the basis of the 1990 census” after “percent”.
Pub. L. 110–343, div. C, title III, §322(a)(2), Oct. 3, 2008, 122 Stat. 3873, provided that: “The amendments made by this subsection [amending this section] shall apply to periods beginning after December 31, 2007.”
Pub. L. 109–432, div. A, title I, §110(a)(2), Dec. 20, 2006, 120 Stat. 2939, provided that: “The amendments made by this subsection [amending this section] shall apply to periods beginning after December 31, 2005.”
1 So in original. The second “than” probably should not appear.