26 U.S.C. § 44D

Renumbered § 29]

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Legal citation 26 U.S.C. § 44D

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US Code, 26 U.S.C. § 44D, https://uscode.ecfr.io/title/26/section/44d. Public Law 119-93 (05/19/2026). Retrieved 2026-05-27 from https://uscode.ecfr.io/title/26/section/44d