Title 26, Internal Revenue CodeRelease 119-102
§1397F Regulations
Title 26 › Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter U — Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas › PART V — REGULATIONS › § 1397F
Summary
The Secretary must make rules to carry out parts II and III. Those rules must curb benefits that cause 100 percent or more federal funding, prevent abuse, and fix accidental enterprise‑zone losses.
Full Legal Text
Title 26, §1397F
Internal Revenue Code, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1998—Pub. L. 105–206 amended directory language of Pub. L. 105–34, § 226(a). See 1997 Amendment note below. 1997—Pub. L. 105–34, § 226(a), as amended by Pub. L. 105–206, renumbered section 1397D of this title as this section.
Reference
Citations & Metadata
Citation
26 U.S.C. § 1397F
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102