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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
subpart C
Refundable Credits
§ 36C
Renumbered § 23]
View all text of Subpart C [§ 31 - § 37]
[§ 36C.
Renumbered § 23]