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Internal Revenue Bulletin 2010-23 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2010–45, page 734. This notice establishes the qualifying therapeutic discovery project program under section 48D of the Code. Section 9023(a) of the Patient Protection and Affordable Care Act (the Act) added section 48D to the Code as part of the investment credit under section 46. Section 48D provides

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▸Contents — Internal Revenue Bulletin 2010-23

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