26 U.S.C. § 44D

Renumbered § 29]

Legal citation 26 U.S.C. § 44D

Web citation

US Code, 26 U.S.C. § 44D, https://uscode.ecfr.io/title/26/section/44d. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/section/44d