Internal Revenue Code · 26 U.S.C.
§ 44C. Renumbered § 23
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 44C
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Renumbered
- Cross-references
- cites 0; cited by 0 Code sections and 3 other regulations
Renumbered § 23
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 3 regulations not issued under it
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter A Determination of Tax Liability
- Part IV CREDITS AGAINST TAX
- Subpart D Business Related Credits