26 USC Subtitle A, CHAPTER 1, Subchapter A, PART IV: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax LiabilityPART IV-CREDITS AGAINST TAX

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PART IV-CREDITS AGAINST TAX

Subpart

Nonrefundable personal credits.

Foreign tax credit, etc.

Refundable credits.

Business-related credits.

Rules for computing investment credit.

Rules for computing targeted jobs credit.

Credit against regular tax for prior year minimum tax liability.¹

Amendments

1990- Pub. L. 101–508, title XI, §11813(b)(26), Nov. 5, 1990, 104 Stat. 1388–555 , substituted "Rules for computing investment credit" for "Rules for computing credit for investment in certain depreciable property" in item for subpart E.

1984- Pub. L. 98–369, div. A, title IV, §§471(a), 474(n)(3), July 18, 1984, 98 Stat. 825 , 834, substituted "Nonrefundable personal credits" for "Credits allowable" in item for subpart A, "Foreign tax credit, etc" for "Rules for computing credit for investment in certain depreciable property" in item for subpart B, "Refundable credits" for "Rules for computing credit for expense of work incentive programs" in item for subpart C, and "Business-related credits" for "Rules for computing credit for employment of certain new employees" in item for subpart D, and added items for subparts E and F.

1977- Pub. L. 95–30, title II, §202(d)(1)(B), May 23, 1977, 91 Stat. 147 , added subpart D.

1971- Pub. L. 92–178, title VI, §601(c)(1), Dec. 10, 1971, 85 Stat. 557 , added subpart C.

Part Referred to in Other Sections

This part is referred to in sections 665, 1374, 1375, 1398, 1503, 6096, 6425, 6654, 6655, 6682 of this title.

¹ Editorially supplied. Subpart G of part IV added by Pub. L. 99–514 without corresponding amendment of part analysis.