26 U.S.C. § 42

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

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(iii) Determination of credit amount The credit amount determined in accordance with this clause is the amount of the credit which would (but for this subparagraph) be determined under this section with respect to the building if— (I)