There is a newer version of the US Code
2013 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter A - Determination of Tax Liability (§§ 1 - 59B)
Part IV - CREDITS AGAINST TAX (§§ 21 - 54AA)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | 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 |
Contains | sections 21 to 54AA |
Date | 2013 |
Laws in Effect as of Date | January 16, 2014 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subpart A - Nonrefundable Personal Credits (§§ 21 - 26)
- Table Of Contents
- Front Matter
- Section 21 - Expenses for household and dependent care services necessary for gainful employment
- Section 22 - Credit for the elderly and the permanently and totally disabled
- Section 23 - Adoption expenses
- Section 24 - Child tax credit
- Section 25 - Interest on certain home mortgages
- Section 25A - Hope and Lifetime Learning credits
- Section 25B - Elective deferrals and IRA contributions by certain individuals
- Section 25C - Nonbusiness energy property
- Section 25D - Residential energy efficient property
- Section 26 - Limitation based on tax liability; definition of tax liability
- Subpart B - Other Credits (§§ 27 - 30D)
- Table Of Contents
- Front Matter
- Section 27 - Taxes of foreign countries and possessions of the United States; possession tax credit
- Section 28 - Renumbered §45C
- Section 29 - Renumbered §45K
- Section 30 - Certain plug-in electric vehicles
- Section 30A - Puerto Rico economic activity credit
- Section 30B - Alternative motor vehicle credit
- Section 30C - Alternative fuel vehicle refueling property credit
- Section 30D - New qualified plug-in electric drive motor vehicles
- Subpart C - Refundable Credits (§§ 31 - 37)
- Table Of Contents
- Front Matter
- Section 31 - Tax withheld on wages
- Section 32 - Earned income
- Section 33 - Tax withheld at source on nonresident aliens and foreign corporations
- Section 34 - Certain uses of gasoline and special fuels
- Section 35 - Health insurance costs of eligible individuals
- Section 36 - First-time homebuyer credit
- Section 36A - Making work pay credit
- Section 36B - Refundable credit for coverage under a qualified health plan
- Section 36C - Renumbered §23
- Section 37 - Overpayments of tax
- Subpart D - Business Related Credits (§§ 38 - 45R)
- Table Of Contents
- Front Matter
- Section 38 - General business credit
- Section 39 - Carryback and carryforward of unused credits
- Section 40 - Alcohol, etc., used as fuel
- Section 40A - Biodiesel and renewable diesel used as fuel
- Section 41 - Credit for increasing research activities
- Section 42 - Low-income housing credit
- Section 43 - Enhanced oil recovery credit
- Section 44 - Expenditures to provide access to disabled individuals
- Section 44A - Renumbered §21
- Section 44B - Repealed. Pub. L. 98-369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833
- Section 44C - Renumbered §23
- Section 44D - Renumbered §29
- Section 44E - Renumbered §40
- Section 44F - Renumbered §30
- Section 44G - Renumbered §41
- Section 44H - Renumbered §45C
- Section 45 - Electricity produced from certain renewable resources, etc.
- Section 45A - Indian employment credit
- Section 45B - Credit for portion of employer social security taxes paid with respect to employee cash tips
- Section 45C - Clinical testing expenses for certain drugs for rare diseases or conditions
- Section 45D - New markets tax credit
- Section 45E - Small employer pension plan startup costs
- Section 45F - Employer-provided child care credit
- Section 45G - Railroad track maintenance credit
- Section 45H - Credit for production of low sulfur diesel fuel
- Section 45I - Credit for producing oil and gas from marginal wells
- Section 45J - Credit for production from advanced nuclear power facilities
- Section 45K - Credit for producing fuel from a nonconventional source
- Section 45L - New energy efficient home credit
- Section 45M - Energy efficient appliance credit
- Section 45N - Mine rescue team training credit
- Section 45O - Agricultural chemicals security credit
- Section 45P - Employer wage credit for employees who are active duty members of the uniformed services
- Section 45Q - Credit for carbon dioxide sequestration
- Section 45R - Employee health insurance expenses of small employers
- Subpart E - Rules for Computing Investment Credit (§§ 46 - 50B)
- Table Of Contents
- Front Matter
- Section 46 - Amount of credit
- Section 47 - Rehabilitation credit
- Section 48 - Energy credit
- Section 48A - Qualifying advanced coal project credit
- Section 48B - Qualifying gasification project credit
- Section 48C - Qualifying advanced energy project credit
- Section 48D - Qualifying therapeutic discovery project credit
- Section 49 - At-risk rules
- Section 50 - Other special rules
- Section 50A, 50B - Repealed. Pub. L. 98-369, div. A, title IV, §474(m)(2), July 18, 1984, 98 Stat. 833
- 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 - Nonrefundable Credit to Holders of Clean Renewable Energy Bonds (§§ 54)
- Subpart I - Qualified Tax Credit Bonds (§§ 54A - 54F)
- Table Of Contents
- Front Matter
- Section 54A - Credit to holders of qualified tax credit bonds
- Section 54B - Qualified forestry conservation bonds
- Section 54C - New clean renewable energy bonds
- Section 54D - Qualified energy conservation bonds
- Section 54E - Qualified zone academy bonds
- Section 54F - Qualified school construction bonds
- Subpart J - Build America Bonds (§§ 54AA)
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