26 U.S.C. § 44B
Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833
[§ 44B. Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1) , July 18, 1984 , 98 Stat. 833 ]
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Cited by 12
- 26 CFR § 1.28-1 — Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- 26 CFR § 1.280C-1 — Disallowance of certain deductions for wage or salary expenses.
- 26 CFR § 1.381(c)(26)-1 — Credit for employment of certain new employees.
- 26 CFR § 1.44B-1 — Credit for employment of certain new employees.
- 26 CFR § 1.51-1 — Amount of credit.
- 26 CFR § 1.52-1 — Trades or businesses that are under common control.
- 26 CFR § 1.52-2 — Adjustments for acquisitions and dispositions.
- 26 CFR § 1.52-3 — Limitations with respect to certain persons.
- 26 CFR § 1.53-1 — Limitation based on amount of tax.
- 26 CFR § 1.53-2 — Carryback and carryover of unused credit.
- 26 CFR § 1.53-3 — Separate rule for pass-through of jobs credit.
- 26 CFR § 1.704-1 — Partner's distributive share.
Nearby sections (25 sections)
- 36C · Renumbered § 23
- 37 · Overpayments of tax
- 38 · General business credit
- 39 · Carryback and carryforward of unused credits
- 40 · Alcohol, etc., used as fuel
- 40A · Biodiesel and renewable diesel used as fuel
- 40B · Sustainable aviation fuel credit
- 41 · Credit for increasing research activities
- 42 · Low-income housing credit
- 43 · Enhanced oil recovery credit
- 44 · Expenditures to provide access to disabled individuals
- 44A · Renumbered § 21
- 44B · Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18,…
- 44C · Renumbered § 23
- 44D · Renumbered § 29
- 44E · Renumbered § 40
- 44F · Renumbered § 30
- 44G · Renumbered § 41
- 44H · Renumbered § 45C
- 45 · Electricity produced from certain renewable resources, etc.
- 45A · Indian employment credit
- 45AA · Military spouse retirement plan eligibility credit for small…
- 45B · Credit for portion of employer social security taxes paid with…
- 45C · Clinical testing expenses for certain drugs for rare diseases or…
- 45D · New markets tax credit