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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 B
Other Credits
§ 28
Renumbered § 45C]
View all text of Subpart B [§ 27 - § 30D]
[§ 28.
Renumbered § 45C]