Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle A - INCOME TAXESChapter 1 - NORMAL TAXES AND SURTAXESSubchapter A - DETERMINATION OF TAX LIABILITYPart IV - CREDITS AGAINST TAX
Subpart D - BUSINESS RELATED CREDITS
Section 44B - Repealed

26 U.S.C. § 44B

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Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
Section 44B - Repealed

26 U.S.C. § 44B

Pub. L. 98-369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833]

Section, added Pub. L. 95-30, title II, §202(a), May 23, 1977, 91 Stat. 141; amended Pub. L. 95-600, title III, §321(b)(1), Nov. 6, 1978, 92 Stat. 2834; Pub. L. 96-222, title I, §103(a)(6)(G)(i), (ii), Apr. 1, 1980, 94 Stat. 210, related to credit for employment of certain new employees.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF REPEALRepeal applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as an Effective Date of 1984 Amendment note under section 21 of this title.