US Codex

Notes

§280C. Certain expenses for which credits are allowable — Inbound Citations

26 U.S.C. § 280C

Cited by 3 provisions in release 119-102.

Citations to 26 U.S.C. § 280C as a whole

26 U.S.C. § 41(h)(1)

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(1) At the election of a qualified small business for any taxable year, section 3111(f) shall apply to the payroll tax credit portion of the credit otherwise determined under subsection (a) for the taxable year and such portion shall not be treated (other than for purposes of section 280C) as a credit determined under subsection (a).

Citations to §280C(a)

26 U.S.C. § 3134(e)

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(e) For purposes of this section, rules similar to the rules of sections 51(i)(1) and 280C(a) shall apply.

Citations to §280C(c)(3)

26 U.S.C. § 196(c)(4)

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(4) the research credit determined under section 41(a) (other than such credit determined under section 280C(c)(3))¹ for taxable years beginning after December 31, 1988,