26 U.S.C.
United States Code, 2021 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 A - Nonrefundable Personal Credits
Table Of Contents
From the U.S. Government Publishing Office, www.gpo.gov

Sec.
21.
Expenses for household and dependent care services necessary for gainful employment.
22.
Credit for the elderly and the permanently and totally disabled.
23.
Adoption expenses.
24.
Child tax credit.
25.
Interest on certain home mortgages.
25A.
American Opportunity and Lifetime Learning credits.
25B.
Elective deferrals and IRA contributions by certain individuals.
25C.
Nonbusiness energy property.
25D.
Residential energy efficient property.
26.
Limitation based on tax liability; definition of tax liability.