26 USC tA - CREDITS AGAINST TAX

United States Code

U.S. Code most recently checked for updates: May 14, 2025

Subpart A [§ 21 - § 26] - Nonrefundable Personal Credits

Subpart B [§ 27 - § 30D] - Other Credits

Subpart C [§ 31 - § 37] - Refundable Credits

Subpart D [§ 38 - § 45AA] - Business Related Credits

Subpart E [§ 46 - § 50B] - Rules for Computing Investment Credit

Subpart F [§ 51 - § 52] - Rules for Computing Work Opportunity Credit

Subpart G [§ 53 - § 53] - Credit Against Regular Tax for Prior Year Minimum Tax Liability

Subpart H [§ 54 - § 54] - Repealed]

Subpart I [§ 54A - § 54F] - Repealed]

Subpart J [§ 54AA - § 54AA] - Repealed]