26 U.S.C. § 1397F
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 1
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- § 25
- § 25A
- § 25B
- § 25C
- § 25D
- § 26
- § 27
- § 28
- § 29
- § 30
- § 30A
- § 30B
- § 30C
- § 30D
- § 31
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- § 36
- § 36A
- § 36B
- § 36C
- § 37
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- § 40
- § 40A
- § 41
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- § 43
- § 44
- § 44A
- § 44B
- § 44C
- § 44D
- § 44E
- § 44F
- § 44G
- § 44H
- § 45
- § 45A
- § 45B
- § 45C
- § 45D
- § 45E
- § 45F
- § 45G
- § 45H
- § 45I
- § 45J
- § 45K
- § 45L
- § 45M
- § 45N
- § 45O
- § 45P
- § 45Q
- § 45R
- § 45S
- § 45T
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- § 48
- § 48A
- § 48B
- § 48C
- § 48D
- § 49
- § 50
- § 50B
- § 51
- § 51A
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- § 54
- § 54AA
- § 54F
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- § 59A
- § 59B
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- § 103A
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- § 135
- § 136
- § 137
- § 138
- § 139
- § 139A
- § 139B
- § 139C
- § 139D
- § 139E
- § 139F
- § 139G
- § 139H
- § 140
- § 141
- § 142
- § 143
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- § 146
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- § 161
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- § 176
- § 177
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- § 179
- § 179A
- § 179B
- § 179C
- § 179D
- § 179E
- § 180
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- § 183
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- § 185
- § 186
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- § 190
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- § 194
- § 194A
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- § 197
- § 198
- § 198A
- § 199
- § 199A
- § 211
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- § 245A
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- § 246A
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- § 261
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- § 263
- § 263A
- § 264
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- § 267A
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- § 269A
- § 269B
- § 270
- § 271
- § 272
- § 273
- § 274
- § 275
- § 276
- § 277
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- § 279
- § 280
- § 280A
- § 280B
- § 280C
- § 280D
- § 280E
- § 280F
- § 280G
- § 280H
- § 281
- § 291
- § 301
- § 302
- § 303
- § 304
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- § 306
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- § 311
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- § 316
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- § 346
- § 351
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- § 367
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- § 372
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- § 384
- § 385
- § 386
- § 395
- § 401
- § 402
- § 402A
- § 403
- § 404
- § 404A
- § 405
- § 406
- § 407
- § 408
- § 408A
- § 409
- § 409A
- § 410
- § 411
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- § 414
- § 415
- § 416
- § 417
- § 418D
- § 418E
- § 419
- § 419A
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- § 422A
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- § 451
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- § 453
- § 453A
- § 453B
- § 453C
- § 454
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- § 457
- § 457A
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- § 464
- § 465
- § 466
- § 467
- § 468
- § 468A
- § 468B
- § 469
- § 470
- § 471
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- § 474
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- § 481
- § 482
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- § 501
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- § 512
- § 513
- § 514
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- § 521
- § 522
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- § 527
- § 528
- § 529
- § 529A
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- § 531
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- § 534
- § 535
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- § 541
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- § 544
- § 545
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- § 561
- § 562
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- § 564
- § 565
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- § 601
- § 611
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- § 613
- § 613A
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- § 671
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- § 681
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- § 685
- § 691
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- § 701
- § 702
- § 703
- § 704
- § 705
- § 706
- § 707
- § 708
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- § 721
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- § 731
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- § 737
- § 741
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- § 751
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- § 761
- § 777
- § 801
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- § 817
- § 817A
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- § 841
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- § 853
- § 853A
- § 854
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- § 860
- § 860A
- § 860B
- § 860C
- § 860D
- § 860E
- § 860F
- § 860G
- § 860L
- § 861
- § 862
- § 863
- § 864
- § 865
- § 871
- § 872
- § 873
- § 874
- § 875
- § 876
- § 877
- § 877A
- § 878
- § 879
- § 881
- § 882
- § 883
- § 884
- § 885
- § 887
- § 891
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- § 909
- § 911
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- § 927
- § 931
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- § 933
- § 934
- § 934A
- § 935
- § 936
- § 937
- § 943
- § 951
- § 951A
- § 952
- § 953
- § 954
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- § 956A
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- § 1055
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- § 1057
- § 1058
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- § 1059A
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- § 1083
- § 1091
- § 1092
- § 1103
- § 1111
- § 1201
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- § 1211
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- § 1221
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- § 1231
- § 1232B
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- § 1234A
- § 1234B
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- § 1255
- § 1256
- § 1257
- § 1258
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- § 1260
- § 1271
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- § 1274
- § 1274A
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- § 1337
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- § 1377
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- § 1381
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- § 1383
- § 1385
- § 1388
- § 1391
- § 1392
- § 1393
- § 1394
- § 1396
- § 1397
- § 1397A
- § 1397B
- § 1397C
- § 1397D
- § 1397E
- § 1397F
- § 1398
- § 1399
- § 1400C
- § 1400J
§ 1397F. Regulations
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of parts II and III, including—
- (1) regulations limiting the benefit of parts II and III in circumstances where such benefits, in combination with benefits provided under other Federal programs, would result in an activity being 100 percent or more subsidized by the Federal Government,
- (2) regulations preventing abuse of the provisions of parts II and III, and
- (3) regulations dealing with inadvertent failures of entities to be enterprise zone businesses.
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