26 U.S.C. § 1397F — Regulations
submitted 33 years ago by Pub. L. 103-66 to r/title-26-INTERNAL-REVENUE-CODE · 88 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
The Secretary* shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of parts II and III, including—
regulations limiting the benefit of parts II and III in circumstances where such benefits, in combination with benefits provided under other Federal programs, would result in an activity being 100 percent or more subsidized by the Federal Government,
regulations preventing abuse of the provisions of parts II and III, and
regulations dealing with inadvertent failures of entities to be enterprise zone businesses.
Source credit: (Added Pub. L. 103–66, title XIII, § 13301(a), Aug. 10, 1993, 107 Stat. 555, § 1397D; renumbered § 1397F, Pub. L. 105–34, title II, § 226(a), Aug. 5, 1997, 111 Stat. 820; amended Pub. L. 105–206, title VI, § 6004(g)(1), July 22, 1998, 112 Stat. 796.)
- 1993Enacted · Pub. L. 103-66 · 107 Stat. 555
- 1997Amended · Pub. L. 105-34 · 111 Stat. 820
- 1998Amended · Pub. L. 105-206 · 112 Stat. 796
A history note hasn’t been published yet. The record shows enactment by Pub. L. 103-66 on 1993-08-10.
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