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. § 44C

Renumbered § 23]

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[renumbered]

Notes of Decisions
Cited in 1 case, 1995–1995 · leading case: Seymour Sacks Star Sacks v. Comm'r, Internal Revenue Serv., Michael R. Geyser Joyce Geyser v. Comm'r, Internal Revenue Serv., 69 F.3d 982 (9th Cir. 1995).
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Seymour Sacks Star Sacks v. Comm'r, Internal Revenue Serv., Michael R. Geyser Joyce Geyser v. Comm'r, Internal Revenue Serv., 69 F.3d 982 (9th Cir. 1995). “, 26 U.S.C. §§ 44C, 44D, 44E, 46(a)(2)(C); S.”
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