Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 44E
[§44E. Renumbered §40]
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Nearby sections (25 sections)
- 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 · [§44A. Renumbered §21]
- 44B · [§44B. Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(1),…
- 44C · [§44C. Renumbered §23]
- 44D · [§44D. Renumbered §29]
- 44E · [§44E. Renumbered §40]
- 44F · [§44F. Renumbered §30]
- 44G · [§44G. Renumbered §41]
- 44H · [§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
- 45E · Small employer pension plan startup costs
- 45F · Employer-provided child care credit
- 45G · Railroad track maintenance credit