Subchapter W - District of Columbia Enterprise Zone
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Subchapter W - District of Columbia Enterprise Zone
26 USC 1400 - Establishment of DC Zone
26 USC 1400A - Tax-exempt economic development bonds
26 USC 1400B - Zero percent capital gains rate
26 USC 1400C - First-time homebuyer credit for District of Columbia
‹ 26 USC 1399 - No separate taxable entities for partnerships, corporations, etc.
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26 USC 1400 - Establishment of DC Zone ›
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