§45N. Mine rescue team training credit — Inbound Citations

26 U.S.C. § 45N

Cited by 2 provisions in release 119-102.

Citations to §45N(a)

26 U.S.C. § 38(b)(26)

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(26) the mine rescue team training credit determined under section 45N(a),
26 U.S.C. § 280C(e)

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(e) No deduction shall be allowed for that portion of the expenses otherwise allowable as a deduction for the taxable year which is equal to the amount of the credit determined for the taxable year under section 45N(a).