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Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Chapter 1 - NORMAL TAXES AND SURTAXES
Subchapter A - Determination of Tax Liability
Part IV - CREDITS AGAINST TAX
Subpart D - Business Related Credits
26 USC § 44B
26 USC § 44B
Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833
October 30, 2020
USC
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