enterprise community
Defined in 1 place of the United States Code.
For purposes of this title,1 the terms “empowerment zone” and “enterprise community” mean areas designated as such under section 1391.
Source
- 2017–201826 U.S.C. § 1393Internal Revenue Code · Definitions and special rules · for purposes of this title
For purposes of this title, the terms “empowerment zone” and “enterprise community” mean areas designated as such under section 1391.
Source
- 1994–present26 U.S.C. § 1393Internal Revenue Code · Definitions and special rules · for purposes of this title