Part IV. CREDITS AGAINST TAX
- SUBPART A [§ 21 - § 26] - Nonrefundable Personal Credits
- SUBPART B [§ 27 - § 30D] - Other Credits
- SUBPART C [§ 31 - § 37] - Refundable Credits
- SUBPART D [§ 38 - § 45AA] - Business Related Credits
- SUBPART E [§ 46 - § 50B] - Rules for Computing Investment Credit
- SUBPART F [§ 51 - § 52] - Rules for Computing Work Opportunity Credit
- SUBPART G [§ 53 - § 53] - Credit Against Regular Tax for Prior Year Minimum Tax Liability
- SUBPART H [§ 54 - § 54] - Repealed]
- SUBPART I [§ 54A - § 54F] - Repealed]
- SUBPART J [§ 54AA - § 54AA] - Repealed]