# 26 U.S.C. § 1397F: Regulations

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s1397F>. Cite pinpoints as 26 U.S.C. § 1397F(a)(1).

The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of parts II and III, including—

## § 1397F(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,

## § 1397F(2)

regulations preventing abuse of the provisions of parts II and III, and

## § 1397F(3)

regulations dealing with inadvertent failures of entities to be enterprise zone businesses.

## Amendments

- 1993-08-10: [Pub. L. 103-66](/26/act/103-66.md), 107 Stat. 555
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 820
- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 796