### Question
How does Income Taxes define enterprise zone business?


### Answer
Under *26 U.S.C. § 1394*, **enterprise zone business** is defined as:

> given such term by section 1397C.

#### Citation:
  - *26 U.S.C. § 1394*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter U-Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas > PART II-TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES**

