renewal community business
Defined in 1 place of the United States Code.
For purposes of this subchapter, the term “renewal community business” means any entity or proprietorship which would be a qualified business entity or qualified proprietorship under section 1397C if references to renewal communities were substituted for references to empowerment zones in such section.
Source
- 2000–present26 U.S.C. § 1400GInternal Revenue Code · Renewal community business defined · for purposes of this subchapter