1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter A
  6. part IV
  7. subpart D
  8. § 44E

View all text of Subpart D [§ 38 - § 45AA]

[§ 44E. Renumbered § 40]

CITE AS: 26 USC 44E