Internal Revenue Code · 26 U.S.C.
§ 44F. Renumbered § 30
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. § 44F
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 5 other regulations
- Regulations
- 1 issued under this section
Renumbered § 30
Regulations under this section
Treasury regulations (26 CFR) issued under § 44F
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 5 regulations not issued under it
- § 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- § 1.41-1 Credit for increasing research activities.
- § 1.41-0A Table of contents.
- § 1.41-3A Base period research expense.
- § 301.9100-4T Time and manner of making certain elections under the Economic Recovery Tax Act of 1981.
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