26 USC 44B: Repealed. Pub. L. 98-369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833
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26 USC 44B: Repealed. Pub. L. 98-369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833 Text contains those laws in effect on June 29, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax LiabilityPART IV-CREDITS AGAINST TAXSubpart D-Business Related Credits
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[§44B. Repealed. 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 Repeal

Repeal 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.