Part III - ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONESBrowse as ListSearch WithinSubpart A - EMPOWERMENT ZONE EMPLOYMENT CREDIT (§§ 1396 — 1397)Subpart B - ADDITIONAL EXPENSING (§ 1397A)Subpart C - NONRECOGNITION OF GAIN ON ROLLOVER OF EMPOWERMENT ZONE INVESTMENTS (§ 1397B)Subpart D - GENERAL PROVISIONS (§§ 1397C — 1397D)