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

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax LiabilityPART IV-CREDITS AGAINST TAXSubpart B-Foreign Tax Credit, Etc.

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Subpart B-Foreign Tax Credit, Etc.

Sec.

27.

Taxes of foreign countries and possessions of the United States; possession tax credit.

28.

Clinical testing expenses for certain drugs for rare diseases or conditions.

29.

Credit for producing fuel from a nonconventional source.

30.

Credit for qualified electric vehicles.

Amendments

1992- Pub. L. 102–486, title XIX, §1913(b)(2)(A), Oct. 24, 1992, 106 Stat. 3020 , added item 30.

1986- Pub. L. 99–514, title II, §231(d)(3)(J), Oct. 22, 1986, 100 Stat. 2180 , struck out item 30 "Credit for increasing research activities".

1984- Pub. L. 98–369, div. A, title IV, §471(b), July 18, 1984, 98 Stat. 826 , added subpart B heading and analysis of sections for subpart B consisting of items 27 (formerly 33), 28 (formerly 44H), 29 (formerly 44D), and 30 (formerly 44F). Former subpart B was redesignated E.

Subpart Referred to in Other Sections

This subpart is referred to in sections 38, 42, 49, 50, 53, 469, 6401 of this title.