Nonrefundable Personal Credits

  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
  8. Nonrefundable Personal Credits

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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

American Opportunity 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