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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
§ 44A
Renumbered § 21]
View all text of Subpart D [§ 38 - § 45AA]
[§ 44A.
Renumbered § 21]