TITLE

Empowerment zones, enterprise communities, and rural development investment areas

AUTHOR(S)
James, Jeffrey K.; Cobern, Bruce E.
PUB. DATE
July 1994
SOURCE
CPA Journal;Jul94, Vol. 64 Issue 7, p66
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses the tax incentives available to the empowerment zones, enterprise communities and rural development areas created by the 1993 Revenue Reconciliation Act to stimulate economic growth in distressed communities in urban and rural America. Tax credit; Increased Expense allowance; New tax-exempt bond category.
ACCESSION #
9410213977

 

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