§44. Expenditures to provide access to disabled individuals — Inbound Citations
26 U.S.C. § 44
Cited by 2 provisions in release 119-102.
Citations to §44(a)
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(7) in the case of an eligible small business (as defined in section 44(b)), the disabled access credit determined under section 44(a),
Citations to §44(b)
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(7) in the case of an eligible small business (as defined in section 44(b)), the disabled access credit determined under section 44(a),