Empowerment zones, enterprise communities, and rural development investment areas

James, Jeffrey K.; Cobern, Bruce E.
July 1994
CPA Journal;Jul94, Vol. 64 Issue 7, p66
Academic Journal
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.


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