26 USC Subtitle A, CHAPTER 1, Subchapter A, PART IV, Subpart C: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter A, PART IV, Subpart C: 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 C-Refundable Credits
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Subpart C-Refundable Credits

Sec.
31.
Tax withheld on wages.
32.
Earned income.
33.
Tax withheld at source on nonresident aliens and foreign corporations.
34.
Certain uses of gasoline and special fuels.
35.
Overpayments of tax.

        

Amendments

1984- Pub. L. 98–369, div. A, title IV, §471(b), July 18, 1984, 98 Stat. 826 , added subpart C heading and analysis of sections for subpart C consisting of items 31, 32 (formerly 43), 33 (formerly 32), 34 (formerly 39), and 35 (formerly 45). Former subpart C, setting out the rules for computing credit for expenses of work incentive programs, was repealed.

Subpart Referred to in Other Sections

This subpart is referred to in sections 6096, 6401 of this title.