§45O. Agricultural chemicals security credit — Inbound Citations
26 U.S.C. § 45O
Cited by 4 provisions in release 119-102.
Citations to 26 U.S.C. § 45O as a whole
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(f) No deduction shall be allowed for that portion of the expenses otherwise allowable as a deduction taken into account in determining the credit under section 45O for the taxable year which is equal to the amount of the credit determined for such taxable year under section 45O(a).
Citations to §45O(a)
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(27) in the case of an eligible agricultural business (as defined in section 45O(e)), the agricultural chemicals security credit determined under section 45O(a),
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(f) No deduction shall be allowed for that portion of the expenses otherwise allowable as a deduction taken into account in determining the credit under section 45O for the taxable year which is equal to the amount of the credit determined for such taxable year under section 45O(a).
Citations to §45O(e)
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(27) in the case of an eligible agricultural business (as defined in section 45O(e)), the agricultural chemicals security credit determined under section 45O(a),