Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 54AA
[§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 Repealed.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 · [§§50A, 50B. Repealed. Pub. L. 98–369, div. A, title IV,…
- 51 · Amount of credit
- 51A · [§51A. Repealed. Pub. L. 109–432, div. A, title I, §105(e)(4)(A),…
- 52 · Special rules
- 53 · Credit for prior year minimum tax liability
- 54 · [§54. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017,…
- 54A · [§§54A to 54F. Repealed. Pub. L. 115–97, title I, §13404(a), Dec.…
- 54AA · [§54AA. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22,…
- 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 · [§59B. Repealed. Pub. L. 101–234, title I, §102(a), Dec. 13,…
- 61 · Gross income defined
- 62 · Adjusted gross income defined
- 63 · Taxable income defined
- 64 · Ordinary income defined