§44B — Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]
Statute Text — 26 U.S.C. §44B
[§ 44B. Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833] Section, added Pub. L. 95–30, title II, § 202(a), May 23, 1977, 91 Stat. 141; amended Pub. L. 95–600, title III, § 321(b)(1), Nov. 6, 1978, 92 Stat. 2834; Pub. L. 96–222, title I, § 103(a)(6)(G)(i), (ii), Apr. 1, 1980, 94 Stat. 210, related to credit for employment of certain new employees. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable to taxable years beginning after Dec. 31, 1983, 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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.44B-1 Credit for employment of certain new employees
- Treas. Reg. §Treas. Reg. §1.44B-1(a) In general—(1) Targeted jobs credit.
- Treas. Reg. §Treas. Reg. §1.44B-1(b) Time and manner of making election.
- Treas. Reg. §Treas. Reg. §1.44B-1(c) Election by partnership, electing small business corporation, and members of a controlled group.
0 Citing Cases
No citing cases found in the corpus.