26 U.S.C. § 44B
Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]
[repealed]
Notes of Decisions
Cited in 3
cases, 1984–1992 · leading case: Metallics Recycling Co. v. Comm'r of Internal Revenue, 732 F.2d 523 (6th Cir. 1984).
Metallics Recycling Co. v. Comm'r of Internal Revenue, 732 F.2d 523 (6th Cir. 1984). “The Tax Court held that taxpayer is not entitled to a new jobs tax credit under 26 U.S.C. §§ 44B and 52, as added by the Tax Reduction and Simplification Act of 1977, P.”
Honeywell, Inc. v. United States, 973 F.2d 638 (8th Cir. 1992). “Among other things, ERTA merged the WIN tax credit program into the “targeted jobs" credit as set forth in 26 U.S.C. §§ 44B and 51 (1982 ed.). For tax years after December 31, 1981, tax credits for hiring members of certain “targeted” groups of economically disadvantaged people,…”
Circuits, Inc. v. Dubno, 568 A.2d 457 (Conn. 1990). “26 U.S.C. § 44B. 2 The defendant, Orest T.”
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