26 U.S.C. § 42

Citation: 26 U.S.C. § 42 (ii)
Parent Document: 26 U.S.C. § 42
Jurisdiction: United States (federal)
Original Source: https://www.law.cornell.edu/uscode/text/26/42 ↗

Other Sections in This Document (472)

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(ii) Excess The excess described in this clause with respect to any unit is the excess of— (I) the cost of such unit, over (II)