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§ 44C Renumbered § 23]

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§ 44A Renumbered § 21]
§ 44B Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]
§ 44C Renumbered § 23]
§ 44D Renumbered § 29]
§ 44E Renumbered § 40]

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§44C Subtitle A › CHAPTER 1 › Subchapter A › PART IV › Subpart D

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§ 44C Renumbered § 23]

[§ 44C. Renumbered § 23]

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I.R.C. § 44C

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

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