26 U.S.C. § 44E

Renumbered § 40]

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Legal citation 26 U.S.C. § 44E

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US Code, 26 U.S.C. § 44E, https://uscode.ecfr.io/title/26/section/44e. Public Law 119-100 (06/26/2026). Retrieved 2026-07-06 from https://uscode.ecfr.io/title/26/section/44e