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U.S Code last checked for updates: Feb 08, 2026
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Title 26
Subtitle A
Chapter 1
Subchapter A
Part IV
Subpart D
[§ 44D. Renumbered § 29]...
[§ 44F. Renumbered § 30]...
[§ 44D. Renumbered § 29]...
[§ 44F. Renumbered § 30]...
U.S. Code
[§ 44E.
Renumbered § 40]
cite as:
26 USC 44E
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