Current through Pub. L. 119-100Open in workspace

§ 44E Renumbered § 40]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 44E

Source: decipher.legal/usc/26/44E · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)