26 U.S.C.
United States Code, 2020 Edition
Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter A - Determination of Tax Liability
PART IV - CREDITS AGAINST TAX
Subpart C - Refundable Credits
Table Of Contents
From the U.S. Government Publishing Office, www.gpo.gov

Sec.
31.
Tax withheld on wages.
32.
Earned income.
33.
Tax withheld at source on nonresident aliens and foreign corporations.
34.
Certain uses of gasoline and special fuels.
35.
Health insurance costs of eligible individuals.
36.
First-time homebuyer credit.
[36A.
Repealed.]
36B.
Refundable credit for coverage under a qualified health plan.
[36C.
Renumbered.]
37.
Overpayments of tax.