26 USC § 28 - Renumbered § 45C]

---
identifier: "/us/usc/t26/s28"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 28 - Renumbered § 45C]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "28"
section_name: "Renumbered § 45C]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "A"
subchapter_name: "Determination of Tax Liability"
part_number: "IV"
part_name: "CREDITS AGAINST TAX"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "renumbered"
---