CFR›Title 26›Chapter I›Part 1›Subject Group Empowerment Zone Employment Credit ContainsSections 1.1396-1–1.1397E-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 1.1396-1 § 1.1396-1 Qualified zone employees. 1.1397E-1 § 1.1397E-1 Qualified zone academy bonds. Previous Election to Treat Trust as Part of an Estate Election to Treat Trust as Part of an Estate Next Estates and Trusts Which May Accumulate Income or Which Distribute Corpus Estates and Trusts Which May Accumulate Income or Which Distribute Corpus