U.S. Code
Regulations
Constitution
Journal
Apps
U.S. Code
U.S. Code
Regulations
menu
U.S. Code
All Titles
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
§ 44C
Renumbered § 23]
View all text of Subpart D [§ 38 - § 45AA]
[§ 44C.
Renumbered § 23]