Sec. 1397C. Enterprise zone business defined TITLE 26, Subtitle A, CHAPTER 1, Subchapter U, PART III, Subpart D, Sec. 1397C. STATUTE (a) In general For purposes of this part, the term "enterprise zone business" means - (1) any qualified business entity, and (2) any qualified proprietorship. (b) Qualified business entity For purposes of this section, the term "qualified business entity" means, with respect to any taxable year, any corporation or partnership if for such year - (1) every trade or business of such entity is the active conduct of a qualified business within an empowerment zone, (2) at least 50 percent of the total gross income of such entity is derived from the active conduct of such business, (3) a substantial portion of the use of the tangible property of such entity (whether owned or leased) is within an empowerment zone, (4) a substantial portion of the intangible property of such entity is used in the active conduct of any such business, (5) a substantial portion of the services performed for such entity by its employees are performed in an empowerment zone, (6) at least 35 percent of its employees are residents of an empowerment zone, (7) less than 5 percent of the average of the aggregate unadjusted bases of the property of such entity is attributable to collectibles (as defined in section 408(m)(2)) other than collectibles that are held primarily for sale to customers in the ordinary course of such business, and (8) less than 5 percent of the average of the aggregate unadjusted bases of the property of such entity is attributable to nonqualified financial property. (c) Qualified proprietorship For purposes of this section, the term "qualified proprietorship" means, with respect to any taxable year, any qualified business carried on by an individual as a proprietorship if for such year - (1) at least 50 percent of the total gross income of such individual from such business is derived from the active conduct of such business in an empowerment zone, (2) a substantial portion of the use of the tangible property of such individual in such business (whether owned or leased) is within an empowerment zone, (3) a substantial portion of the intangible property of such business is used in the active conduct of such business, (4) a substantial portion of the services performed for such individual in such business by employees of such business are performed in an empowerment zone, (5) at least 35 percent of such employees are residents of an empowerment zone, (6) less than 5 percent of the average of the aggregate unadjusted bases of the property of such individual which is used in such business is attributable to collectibles (as defined in section 408(m)(2)) other than collectibles that are held primarily for sale to customers in the ordinary course of such business, and (7) less than 5 percent of the average of the aggregate unadjusted bases of the property of such individual which is used in such business is attributable to nonqualified financial property. For purposes of this subsection, the term "employee" includes the proprietor. Sec. 1397C. Enterprise zone business defined TITLE 26, Subtitle A, CHAPTER 1, Subchapter U, PART III, Subpart D, Sec. 1397C. STATUTE (a) In general For purposes of this part, the term "enterprise zone business" means - (1) any qualified business entity, and (2) any qualified proprietorship. (b) Qualified business entity For purposes of this section, the term "qualified business entity" means, with respect to any taxable year, any corporation or partnership if for such year - (1) every trade or business of such entity is the active conduct of a qualified business within an empowerment zone, (2) at least 50 percent of the total gross income of such entity is derived from the active conduct of such business, (3) a substantial portion of the use of the tangible property of such entity (whether owned or leased) is within an empowerment zone, (4) a substantial portion of the intangible property of such entity is used in the active conduct of any such business, (5) a substantial portion of the services performed for such entity by its employees are performed in an empowerment zone, (6) at least 35 percent of its employees are residents of an empowerment zone, (7) less than 5 percent of the average of the aggregate unadjusted bases of the property of such entity is attributable to collectibles (as defined in section 408(m)(2)) other than collectibles that are held primarily for sale to customers in the ordinary course of such business, and (8) less than 5 percent of the average of the aggregate unadjusted bases of the property of such entity is attributable to nonqualified financial property. (c) Qualified proprietorship For purposes of this section, the term "qualified proprietorship" means, with respect to any taxable year, any qualified business carried on by an individual as a proprietorship if for such year - (1) at least 50 percent of the total gross income of such individual from such business is derived from the active conduct of such business in an empowerment zone, (2) a substantial portion of the use of the tangible property of such individual in such business (whether owned or leased) is within an empowerment zone, (3) a substantial portion of the intangible property of such business is used in the active conduct of such business, (4) a substantial portion of the services performed for such individual in such business by employees of such business are performed in an empowerment zone, (5) at least 35 percent of such employees are residents of an empowerment zone, (6) less than 5 percent of the average of the aggregate unadjusted bases of the property of such individual which is used in such business is attributable to collectibles (as defined in section 408(m)(2)) other than collectibles that are held primarily for sale to customers in the ordinary course of such business, and (7) less than 5 percent of the average of the aggregate unadjusted bases of the

Sec. 1397C. Enterprise zone business defined TITLE 26, Subtitle A, CHAPTER 1, Subchapter U, PART III, Subpart D, Sec. 1397C. STATUTE (a) In general For purposes of this part, the term "enterprise zone business" means - (1) any qualified business entity, and (2) any qualified proprietorship. (b) Qualified business entity For purposes of this section, the term "qualified business entity" means, with respect to any taxable year, any corporation or partnership if for such year - (1) every trade or business of such entity is the active conduct of a qualified business within an empowerment zone, (2) at least 50 percent of the total gross income of such entity is derived from the active conduct of such business, (3) a substantial portion of the use of the tangible property of such entity (whether owned or leased) is within an empowerment zone, (4) a substantial portion of the intangible property of such entity is used in the active conduct of any such business, (5) a substantial portion of the services performed for such entity by its employees are performed in an empowerment zone, (6) at least 35 percent of its employees are residents of an empowerment zone, (7) less than 5 percent of the average of the aggregate unadjusted bases of the property of such entity is attributable to collectibles (as defined in section 408(m)(2)) other than collectibles that are held primarily for sale to customers in the ordinary course of such business, and (8) less than 5 percent of the average of the aggregate unadjusted bases of the property of such entity is attributable to nonqualified financial property. (c) Qualified proprietorship For purposes of this section, the term "qualified proprietorship" means, with respect to any taxable year, any qualified business carried on by an individual as a proprietorship if for such year - (1) at least 50 percent of the total gross income of such individual from such business is derived from the active conduct of such business in an empowerment zone, (2) a substantial portion of the use of the tangible property of such individual in such business (whether owned or leased) is within an empowerment zone, (3) a substantial portion of the intangible property of such business is used in the active conduct of such business, (4) a substantial portion of the services performed for such individual in such business by employees of such business are performed in an empowerment zone, (5) at least 35 percent of such employees are residents of an empowerment zone, (6) less than 5 percent of the average of the aggregate unadjusted bases of the property of such individual which is used in such business is attributable to collectibles (as defined in section 408(m)(2)) other than collectibles that are held primarily for sale to customers in the ordinary course of such business, and (7) less than 5 percent of the average of the aggregate unadjusted bases of the property of such individual which is used in such business is attributable to nonqualified financial property. For purposes of this subsection, the term "employee" includes the proprietor. Sec. 1397C. Enterprise zone business defined TITLE 26, Subtitle A, CHAPTER 1, Subchapter U, PART III, Subpart D, Sec. 1397C. STATUTE (a) In general For purposes of this part, the term "enterprise zone business" means - (1) any qualified business entity, and (2) any qualified proprietorship. (b) Qualified business entity For purposes of this section, the term "qualified business entity" means, with respect to any taxable year, any corporation or partnership if for such year - (1) every trade or business of such entity is the active conduct of a qualified business within an empowerment zone, (2) at least 50 percent of the total gross income of such entity is derived from the active conduct of such business, (3) a substantial portion of the use of the tangible property of such entity (whether owned or leased) is within an empowerment zone, (4) a substantial portion of the intangible property of such entity is used in the active conduct of any such business, (5) a substantial portion of the services performed for such entity by its employees are performed in an empowerment zone, (6) at least 35 percent of its employees are residents of an empowerment zone, (7) less than 5 percent of the average of the aggregate unadjusted bases of the property of such entity is attributable to collectibles (as defined in section 408(m)(2)) other than collectibles that are held primarily for sale to customers in the ordinary course of such business, and (8) less than 5 percent of the average of the aggregate unadjusted bases of the property of such entity is attributable to nonqualified financial property. (c) Qualified proprietorship For purposes of this section, the term "qualified proprietorship" means, with respect to any taxable year, any qualified business carried on by an individual as a proprietorship if for such year - (1) at least 50 percent of the total gross income of such individual from such business is derived from the active conduct of such business in an empowerment zone, (2) a substantial portion of the use of the tangible property of such individual in such business (whether owned or leased) is within an empowerment zone, (3) a substantial portion of the intangible property of such business is used in the active conduct of such business, (4) a substantial portion of the services performed for such individual in such business by employees of such business are performed in an empowerment zone, (5) at least 35 percent of such employees are residents of an empowerment zone, (6) less than 5 percent of the average of the aggregate unadjusted bases of the property of such individual which is used in such business is attributable to collectibles (as defined in section 408(m)(2)) other than collectibles that are held primarily for sale to customers in the ordinary course of such business, and (7) less than 5 percent of the average of the aggregate unadjusted bases of the

Extra

Hey there, Luke. You look excited - you're about to take a practice test! Good for you!

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Practice tests are a great way to see how capable you are at the LSAT at any given point in your training, and to measure what you need to improve and see what your strengths and weaknesses are. But they're not easy. Often, the questions are taken straight from actual tests of previous years.

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Though the study books you will (hopefully) buy will have lots of practice questions, you can also look online for practice tests.

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These can be very helpful, though it must be admitted that doing questions online isn't quite the same as doing them on paper...

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...it might throw you off a little bit.

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Consider the following, though. Many practice tests won't include a writing section (mostly those you'll find online, those in books are pretty good about including them), so make sure not to let yourself get unprepared!

Still, you should expect one to come, and practice for it however you feel is best.

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Not like that, though. That's just stupid.

If you want to try them RIGHT AWAY, some nice online tests include: