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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter A—Determination ...
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PART IV—CREDITS AGAINST TAX (§§ 21 – 54AA)
PART IV—CREDITS AGAINST TAX (§§ 21 – 54AA)
Subpart A—Nonrefundable Personal Credits (§§ 21 – 26)
Subpart B—Other Credits (§§ 27 – 30D)
Subpart C—Refundable Credits (§§ 31 – 37)
Subpart D—Business Related Credits (§§ 38 – 45S)
Subpart E—Rules for Computing Investment Credit (§§ 46 – 50A)
Subpart F—Rules for Computing Work Opportunity Credit (§§ 51 – 52)
Subpart G—Credit Against Regular Tax for Prior Year Minimum Tax Liability (§ 53)
[Subpart H—Repealed] (§ 54)
[Subpart I—Repealed] (§ 54A)
[Subpart J—Repealed] (§ 54AA)