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2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter A - Determination of Tax Liability (Sections 1 - 59B)
Part IV - Credits Against Tax (Sections 21 - 54AA)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Subpart A - Nonrefundable Personal Credits (Sections 21 - 26)
- Table of Contents
- Front Matter
- Sec. 21 - Expenses for household and dependent care services necessary for gainful employment
- Sec. 22 - Credit for the elderly and the permanently and totally disabled
- Sec. 23 - Adoption expenses
- Sec. 24 - Child tax credit
- Sec. 25 - Interest on certain home mortgages
- Sec. 25A - Hope and Lifetime Learning credits
- Sec. 25B - Elective deferrals and IRA contributions by certain individuals
- Sec. 25C - Nonbusiness energy property
- Sec. 25D - Residential energy efficient property
- Sec. 26 - Limitation based on tax liability; definition of tax liability
- Subpart B - Other Credits (Sections 27 - 30D)
- Table of Contents
- Front Matter
- Sec. 27 - Taxes of foreign countries and possessions of the United States; possession tax credit
- Sec. 28 - Renumbered §45C
- Sec. 29 - Renumbered §45K
- Sec. 30 - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037
- Sec. 30A - Puerto Rico economic activity credit
- Sec. 30B - Alternative motor vehicle credit
- Sec. 30C - Alternative fuel vehicle refueling property credit
- Sec. 30D - New qualified plug-in electric drive motor vehicles
- Subpart C - Refundable Credits (Sections 31 - 37)
- Table of Contents
- Front Matter
- Sec. 31 - Tax withheld on wages
- Sec. 32 - Earned income
- Sec. 33 - Tax withheld at source on nonresident aliens and foreign corporations
- Sec. 34 - Certain uses of gasoline and special fuels
- Sec. 35 - Health insurance costs of eligible individuals
- Sec. 36 - First-time homebuyer credit
- Sec. 36A - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037
- Sec. 36B - Refundable credit for coverage under a qualified health plan
- Sec. 36C - Renumbered §23
- Sec. 37 - Overpayments of tax
- Subpart D - Business Related Credits (Sections 38 - 45R)
- Table of Contents
- Front Matter
- Sec. 38 - General business credit
- Sec. 39 - Carryback and carryforward of unused credits
- Sec. 40 - Alcohol, etc., used as fuel
- Sec. 40A - Biodiesel and renewable diesel used as fuel
- Sec. 41 - Credit for increasing research activities
- Sec. 42 - Low-income housing credit
- Sec. 43 - Enhanced oil recovery credit
- Sec. 44 - Expenditures to provide access to disabled individuals
- Sec. 44A - Renumbered §21
- Sec. 44B - Repealed. Pub. L. 98-369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833
- Sec. 44C - Renumbered §23
- Sec. 44D - Renumbered §29
- Sec. 44E - Renumbered §40
- Sec. 44F - Renumbered §30
- Sec. 44G - Renumbered §41
- Sec. 44H - Renumbered §45C
- Sec. 45 - Electricity produced from certain renewable resources, etc.
- Sec. 45A - Indian employment credit
- Sec. 45B - Credit for portion of employer social security taxes paid with respect to employee cash tips
- Sec. 45C - Clinical testing expenses for certain drugs for rare diseases or conditions
- Sec. 45D - New markets tax credit
- Sec. 45E - Small employer pension plan startup costs
- Sec. 45F - Employer-provided child care credit
- Sec. 45G - Railroad track maintenance credit
- Sec. 45H - Credit for production of low sulfur diesel fuel
- Sec. 45I - Credit for producing oil and gas from marginal wells
- Sec. 45J - Credit for production from advanced nuclear power facilities
- Sec. 45K - Credit for producing fuel from a nonconventional source
- Sec. 45L - New energy efficient home credit
- Sec. 45M - Energy efficient appliance credit
- Sec. 45N - Mine rescue team training credit
- Sec. 45O - Agricultural chemicals security credit
- Sec. 45P - Employer wage credit for employees who are active duty members of the uniformed services
- Sec. 45Q - Credit for carbon dioxide sequestration
- Sec. 45R - Employee health insurance expenses of small employers
- Subpart E - Rules for Computing Investment Credit (Sections 46 - 50B)
- Table of Contents
- Front Matter
- Sec. 46 - Amount of credit
- Sec. 47 - Rehabilitation credit
- Sec. 48 - Energy credit
- Sec. 48A - Qualifying advanced coal project credit
- Sec. 48B - Qualifying gasification project credit
- Sec. 48C - Qualifying advanced energy project credit
- Sec. 48D - Qualifying therapeutic discovery project credit
- Sec. 49 - At-risk rules
- Sec. 50 - Other special rules
- Secs. 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 (Sections 51 - 52)
- Subpart G - Credit Against Regular Tax for Prior Year Minimum Tax Liability (Sections 53 - 53)
- Subpart H - Nonrefundable Credit to Holders of Clean Renewable Energy Bonds (Sections 54 - 54)
- Subpart I - Qualified Tax Credit Bonds (Sections 54A - 54F)
- Table of Contents
- Front Matter
- Sec. 54A - Credit to holders of qualified tax credit bonds
- Sec. 54B - Qualified forestry conservation bonds
- Sec. 54C - New clean renewable energy bonds
- Sec. 54D - Qualified energy conservation bonds
- Sec. 54E - Qualified zone academy bonds
- Sec. 54F - Qualified school construction bonds
- Subpart J - Build America Bonds (Sections 54AA - 54AA)
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