subchapter
SUBCHAPTER C—PERMANENT INVESTMENTS IN COMMUNITY DEVELOPMENT
11 synchronized publications in this branch.
Read the subchapter overview · source discussion
- Sec. 70421. Permanent renewal and enhancement of opportunity zones · source discussion
- Sec. 70422. Permanent enhancement of low-income housing tax credit · source discussion
- Sec. 70423. Permanent extension of new markets tax credit · source discussion
- Sec. 70424. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize · source discussion
- Sec. 70425. 0.5 percent floor on deduction of contributions made by individuals · source discussion
- Sec. 70426. 1-percent floor on deduction of charitable contributions made by corporations · source discussion
- Sec. 70427. Permanent increase in limitation on cover over of tax on distilled spirits · source discussion
- Sec. 70428. Nonprofit community development activities in remote native villages · source discussion
- Sec. 70429. Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling · source discussion
- Sec. 70430. Exception to percentage of completion method of accounting for certain residential construction contracts · source discussion