26 U.S.C. § 1397F

Section 1397F · Regulations

Amended 2 times on record

The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of parts II and III, including—

(1) regulations limiting the benefit of parts II and III in circumstances where such benefits, in combination with benefits provided under other Federal programs, would result in an activity being 100 percent or more subsidized by the Federal Government,

(2) regulations preventing abuse of the provisions of parts II and III, and

(3) regulations dealing with inadvertent failures of entities to be enterprise zone businesses.

Editorial notes U.S. Code · Office of the Law Revision Counsel

Amendments

1997—Pub. L. 105–34, §226(a), which directed renumbering section 1397E of this title as section 1397F of this title, was executed by renumbering section 1397D of this title as this section to reflect the probable intent of Congress.