Changes in Rates During a Taxable Year

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Changes in Rates During a Taxable Year

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Section
1.15-1

Changes in rate during a taxable year.

Section
1.21-1

Expenses for household and dependent care services necessary for gainful employment.

Section
1.21-2

Limitations on amount creditable.

Section
1.21-3

Special rules applicable to married taxpayers.

Section
1.21-4

Payments to certain related individuals.

Section
1.24-1

Partial credit allowed for certain other dependents.

Section
1.25-1T

Credit for interest paid on certain home mortgages (Temporary).

Section
1.25-2T

Amount of credit (Temporary).

Section
1.25-3

Qualified mortgage credit certificate.

Section
1.25-3T

Qualified mortgage credit certificate (Temporary).

Section
1.25-4T

Qualified mortgage credit certificate program (Temporary).

Section
1.25-5T

Limitation on aggregate amount of mortgage credit certificates (Temporary).

Section
1.25-6T

Form of qualified mortgage credit certificate (Temporary).

Section
1.25-7T

Public notice (Temporary).

Section
1.25-8T

Reporting requirements (Temporary).

Section
1.25A-0

Table of contents.

Section
1.25A-1

Calculation of education tax credit and general eligibility requirements.

Section
1.25A-2

Definitions.

Section
1.25A-3

Hope Scholarship Credit.

Section
1.25A-4

Lifetime Learning Credit.

Section
1.25A-5

Special rules relating to characterization and timing of payments.

Section
1.28-0

Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.

Section
1.28-1

Credit for clinical testing expenses for certain drugs for rare diseases or conditions.