enterprise zone business
Defined in 2 places of the United States Code.
Except as modified in this paragraph, the term “enterprise zone business” has the meaning given such term by section 1397B.
Source
- 1997–200026 U.S.C. § 1394Internal Revenue Code · Tax-exempt enterprise zone facility bonds · for purposes of this section
Except as modified in this paragraph, the term “enterprise zone business” has the meaning given such term by section 1397C.
Source
- 2000–present26 U.S.C. § 1394Internal Revenue Code · Tax-exempt enterprise zone facility bonds · for purposes of this section
For purposes of this part, the term “enterprise zone business” means—
(1) any qualified business entity, and
(2) any qualified proprietorship.
Source
- 2000–present26 U.S.C. § 1397CInternal Revenue Code · Enterprise zone business defined · for purposes of this part
The term “enterprise zone business” has the meaning given to such term by section 1397B, except that—
(A) references to empowerment zones shall be treated as including references to enterprise communities, and
(B) such term includes any trades or businesses which would qualify as an enterprise zone business (determined after the modification of subparagraph (A)) if such trades or businesses were separately incorporated.
Source
- 1994–199726 U.S.C. § 1394Internal Revenue Code · Tax-exempt enterprise zone facility bonds · 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.
Source
- 1997–present26 U.S.C. § 1394Internal Revenue Code · Tax-exempt enterprise zone facility bonds · for purposes of this section