26 U.S.C. § 44C

Renumbered § 23]

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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 119-99 (06/12/2026). Retrieved 2026-06-21 from https://uscode.ecfr.io/title/26/section/44c