http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00001202----000-.html http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_0... for the underly

http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00001202----000-.html http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_0... for the underlying law, or some other source if you want something that's been updated since the Small Business Jobs Act of 2010 was passed.