26 U.S.C. § 54AA
Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138
[§ 54AA. Repealed. Pub. L. 115–97, title I, § 13404(a) , Dec. 22, 2017 , 131 Stat. 2138 ]
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Nearby sections (25 sections)
- 48C · Qualifying advanced energy project credit
- 48D · Advanced manufacturing investment credit
- 48E · Clean electricity investment credit
- 49 · At-risk rules
- 50 · Other special rules
- 50A · Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2), July 18,…
- 51 · Amount of credit
- 51A · Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A), Dec.…
- 52 · Special rules
- 53 · Credit for prior year minimum tax liability
- 54 · Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131…
- 54A · Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131…
- 54AA · Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017,…
- 55 · Alternative minimum tax imposed
- 56 · Adjustments in computing alternative minimum taxable income
- 56A · Adjusted financial statement income
- 57 · Items of tax preference
- 58 · Denial of certain losses
- 59 · Other definitions and special rules
- 59A · Tax on base erosion payments of taxpayers with substantial gross…
- 59B · Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103…
- 61 · Gross income defined
- 62 · Adjusted gross income defined
- 63 · Taxable income defined
- 64 · Ordinary income defined