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Home / Title 26 / 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 / Section 28

Public Law 119-134

26 U.S.C. § 28

Renumbered § 45C]

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Previous ← 26 U.S.C. § 27 — Taxes of foreign countries and possessions of the United States Next → 26 U.S.C. § 29 — Renumbered § 45K]

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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 119-134. Retrieved 2026-11-02 from https://uscode.ecfr.io/title/26/section/28