CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter A— Determination of Tax Liability›PART IV— CREDITS AGAINST TAX›Subpart B— Other Credits
§ 28. Renumbered § 45C]
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
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