2012 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)
Subpart A - Nonrefundable Personal Credits (§§ 21 - 26)
Table Of Contents

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard

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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.Hope 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.

        

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