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§ 28 Renumbered § 45C]

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Sections in this subpart

§ 27 Taxes of foreign countries and possessions of the United States
§ 28 Renumbered § 45C]
§ 29 Renumbered § 45K]
§ 30 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]
§ 30A Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206]

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Implementing regulations

§ 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.

§28 Subtitle A › CHAPTER 1 › Subchapter A › PART IV › Subpart B

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§ 28 Renumbered § 45C]

[§ 28. Renumbered § 45C]

Citation

I.R.C. § 28

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Source data current as of October 16, 2026 · IRC data: OLRC · Regulations data: eCFR

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