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2010-09-24
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Empowerment Zone Employment Credit
Rules and Regulations
D09002ee1be00767b
D09002ee1be00773d
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains final regulations relating to the period employers may use in computing the empowerment zone employment credit under section 1396 of the Internal Revenue Code. The regulations reflect and implement certain changes made by the Omnibus Budget Reconciliation Act of 1993 (OBRA '93). They affect employers of employees who live and work in an empowerment zone designated under the statute. The regulations provide employers with the guidance necessary to claim the credit.
62 FR 67726
https://www.govinfo.gov/app/details/FR-1997-12-30/97-33645
97-33645
fr30de97-15
RIN 1545-AU30
4830-01-U
TD 8747
https://www.govinfo.gov/app/details/FR-1997-12-30/97-33645
https://www.govinfo.gov/content/pkg/FR-1997-12-30/html/97-33645.htm
https://www.govinfo.gov/content/pkg/FR-1997-12-30/pdf/97-33645.pdf
3 p.
67726
67728
62 FR 67726
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-AU30
RIN 1545-AU30
Empowerment Zone Employment Credit; Federal Register Vol. 62, Issue
RULE
97-33645
DEPARTMENT OF THE TREASURY
Internal Revenue Service
1997-12-30
TD 8747
4830-01-U
97-33645
Final regulations.
This document contains final regulations relating to the period employers may use in computing the empowerment zone employment credit under section 1396 of the Internal Revenue Code. The regulations reflect and implement certain changes made by the Omnibus Budget Reconciliation Act of 1993 (OBRA '93). They affect employers of employees who live and work in an empowerment zone designated under the statute. The regulations provide employers with the guidance necessary to claim the credit.
These regulations are effective December 30, 1997. For dates of applicability, see Sec. 1.1396-1(c) of these regulations.
Robert G. Wheeler, (202) 622-6060 (not a toll-free number).
Federal Register
Vol. 62, no. 249
Office of the Federal Register, National Archives and Records Administration
1997-12-30
continuing
daily
deposited
born digital
454 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-1997-12-30
P0b002ee180a4943d
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
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https://www.govinfo.gov/app/details/FR-1997-12-30
https://www.govinfo.gov/content/pkg/FR-1997-12-30/pdf/FR-1997-12-30.pdf
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2010-09-24
2023-05-06
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FR-1997-12-30
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