Isabled Access Tax Credit(Its a Small Business Tax Credit for facility Upgrades to Accomodate the Disabled)

Tax credit is encompassed by Internal Revenue Code Section 44 written by the IRS. Tax journal articles are the secondary source of information. Format requires putting in your own words and not quote secondary sources. Secondary sources are in the bibliography. Any statement of law should be cited to a legal source(primary sources) Internal Revenue Code Section 44 is main subject with TAX JOURNAL articles written about the Disabled Access Credit. Court cases can also be used. Footnotes/Endnotes should be the primary sources sited from within the paper using the Internal Revenue Code(Section 44) regulations pertaining to the code, rulings on mainly small businesses that encompass the Disabled Tax Credit. Introduction paragraph explain what your paper is about and why your topic is important. Internal Revenue Code Section 44 mainly deals with disabled individuals allowed access into small businesses who receive a tax credit for facility changes costs, upgrades, services offered to the disabled, or equipment purchases to accomodate the disabled. All these parameters are covered under Internal Revenue Code Section 44. Benefits for both business and disabled, who specific disabled the code helps, how small business is helped with costs by the tax credit. Cases where the credit has been denied can be put in. Tax Journal articles or court cases about the Internal Revenue Code Section 44 written by mainly accountants,legal are secondary sources of information with the Internal Revenue Code needed citations when used by the article in included in the paper. Examples of Tax Journals are The CPA Journal,Journal of Accountancy, The Tax Advisor, The Journal of Taxation, The Tax Magazine, Tax Law Review, Corporate Taxation, Tax Notes, Business Entities, and court cases written about the Disabled Tax Credit are good secondary bibliography sources. Keywords to search in a database would be Disabled Tax Credit, Internal Revenue Code Section 44, American with Disabilities act requirements for compliance to allow the disabled access to small business establishments, that is the basis of the Tax credit and more or less write about the effects on small business getting a tax credit advantage and benefits for disabled citizens such as the blind, hearing impaired, physically handicapped. How a business qualifies for the credit in articles mostly based on Internal Revenue Code Section 44. Disabled Access Tax Credit or Allowing Access for the Disabled to use their services for employment, consumer use, equipment use in medical clinics that accomodate the disabled and are American with Disabilities Act compliant based on IRS audit and review when challenged on whether the Tax Credit was valid or filed for non-ADA compliance which will reject the small business filing for the Tax Credit Benefit to his/her business establishment. thank-you for your help