Title 26 — Internal Revenue Code
Part IV · Chapter 1 — Normal Taxes and Surtaxes
[§ 44B. Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, added Pub. L. 95–30, title II, § 202(a), , 91 Stat. 141; amended Pub. L. 95–600, title III, § 321(b)(1), , 92 Stat. 2834; Pub. L. 96–222, title I, § 103(a)(6)(G)(i), (ii), , 94 Stat. 210, related to credit for employment of certain new employees.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years beginning after , and to carrybacks from such years, see section 475(a) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 21 of this title.