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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter Y > PART II
NOTES:
Sec.
1400M.
Definitions.
1400N.
Tax benefits for Gulf Opportunity Zone.
1400O.
Education tax benefits.
1400P.
Housing tax benefits.
1400Q.
Special rules for use of retirement funds.
1400R.
Employment relief.
1400S.
Additional tax relief provisions.
1400T.
Special rules for mortgage revenue bonds.[1]
Editorially supplied. Section
1400T added by Pub. L. 109–135 without corresponding amendment of part analysis.
Footnotes
[1] Editorially supplied. Section 1400T added by Pub. L. 109–135 without corresponding amendment of part analysis.
Amendments
2005—Pub. L. 109–135, title I, §§ 102(b),
103
(b)(3), title II, § 201(b)(3), Dec. 21, 2005, 119 Stat. 2594, 2595, 2607, added items 1400O to 1400S.
Footnotes
[1] Editorially supplied. Section 1400T added by Pub. L. 109–135 without corresponding amendment of part analysis.
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