CREDITS AGAINST TAX

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Determination of Tax Liability
  7. CREDITS AGAINST TAX

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Section
21

Expenses for household and dependent care services necessary for gainful employment

Subpart
A

Nonrefundable Personal Credits

Section
27

Taxes of foreign countries and possessions of the United States

Subpart
B

Other Credits

Section
31

Tax withheld on wages

Subpart
C

Refundable Credits

Section
38

General business credit

Subpart
D

Business Related Credits

Section
46

Amount of credit

Subpart
E

Rules for Computing Investment Credit

Section
51

Amount of credit

Subpart
F

Rules for Computing Work Opportunity Credit

Section
53

Credit for prior year minimum tax liability

Subpart
G

Credit Against Regular Tax for Prior Year Minimum Tax Liability