U.S. Code
»
Title 26
» Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— Determination of Tax Liability › Part PART IV— CREDITS AGAINST TAX › Subpart Subpart D— Business Related Credits
26 U.S.C. § 44B
Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]