[§ 44B. Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1),
Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]
Notes
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.Effective Date of Repeal
Repeal 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.