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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 D Business Related Credits / Section 44C

Public Law 119-120 (10/07/2026)

26 U.S.C. § 44C

Renumbered § 23]

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Previous ← 26 U.S.C. § 44B — Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833] Next → 26 U.S.C. § 44D — Renumbered § 29]

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Legal citation 26 U.S.C. § 44C

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US Code, 26 U.S.C. § 44C, https://uscode.ecfr.io/title/26/section/44c. Public Law 119-120 (10/07/2026). Retrieved 2026-10-15 from https://uscode.ecfr.io/title/26/section/44c