enterprise zone business
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1394 — for purposes of this section (3 versions over time)
Except as modified in this paragraph, the term “enterprise zone business” has the meaning given such term by section 1397C.
26 U.S.C. § 1394 — for purposes of this section
The term “enterprise zone business” includes any trades or businesses which would qualify as an enterprise zone business (determined after the modifications of subparagraph (B)) if such trades or businesses were separately incorporated.
26 U.S.C. § 1397C — for purposes of this part
For purposes of this part, the term “enterprise zone business” means—
(1) any qualified business entity, and
(2) any qualified proprietorship.