26 USC 280C
§ 280C - Certain expenses for which credits are allowable
- § 280C - Certain expenses for which credits are allowable
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- References in Text
- Codification
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1978 Amendment
- Effective Date
- Savings Provision
- Time and Form of Certain Elections Under Subsection (c)(2)
- Plan Amendments Not Required Until January 1, 1989