26 U.S.C. United States Code, 2023 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 Table Of Contents From the U.S. Government Publishing Office, www.gpo.gov
Subpart
A.
Nonrefundable personal credits.
B.
Other credits.
C.
Refundable credits.
D.
Business-related credits.
E.
Rules for computing investment credit.
F.
Rules for computing work opportunity credit.
G.
Credit against regular tax for prior year minimum tax liability.1