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§ 44E Renumbered § 40]

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§ 44C Renumbered § 23]
§ 44D Renumbered § 29]
§ 44E Renumbered § 40]
§ 44F Renumbered § 30]
§ 44G Renumbered § 41]

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

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§ 44E Renumbered § 40]

[§ 44E. Renumbered § 40]

Citation

I.R.C. § 44E

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Source data current as of June 22, 2026 · IRC data: OLRC · Regulations data: eCFR

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