26 U.S.C. § 28

Renumbered § 45C]

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Legal citation 26 U.S.C. § 28

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US Code, 26 U.S.C. § 28, https://uscode.ecfr.io/title/26/section/28. Public Law 119-87 (04/30/2026). Retrieved 2026-05-05 from https://uscode.ecfr.io/title/26/section/28