DC Zone business
Defined in 1 place of the United States Code.
For purposes of this section, the term “DC Zone business” means any enterprise zone business (as defined in section 1397B), determined—
Source
- 1998–200026 U.S.C. § 1400BInternal Revenue Code · Zero percent capital gains rate · for purposes of this section
For purposes of this section, the term "DC Zone business" means any enterprise zone business (as defined in section 1397C), determined—
Source
- 2000–present26 U.S.C. § 1400BInternal Revenue Code · Zero percent capital gains rate · for purposes of this section
For purposes of this section, the term “DC Zone business” means any enterprise zone business (as defined in section 1397C), determined—
(1) after the application of section 1400(e),
(2) by substituting “80 percent” for “50 percent” in subsections (b)(2) and (c)(1) of section 1397C, and
(3) by treating no area other than the DC Zone as an empowerment zone or enterprise community.
Source
- 201326 U.S.C. § 1400BInternal Revenue Code · Zero percent capital gains rate · for purposes of this section
For purposes of this section, the term “DC Zone business” means any entity which is an enterprise zone business (as defined in section 1397B), determined—
Source
- 1997–199826 U.S.C. § 1400BInternal Revenue Code · Zero percent capital gains rate · for purposes of this section