26 U.S.C. § 42

Citation: 26 U.S.C. § 42
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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the amount of such credit allowed shall be treated as the amount which would have been allowed to the partnership were such credit allowable to such partnership, (iii) paragraph (4)(A) shall not apply, and (iv)