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-Other Credits

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Subpart B-Other Credits

Sec.

27.

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

[28.

Renumbered.]

29.

Credit for producing fuel from a nonconventional source.

30.

Credit for qualified electric vehicles.

30A.

Puerto Rico economic activity credit.

Amendments

1997- Pub. L. 105–34, title XVI, §1601(f)(1)(B), Aug. 5, 1997, 111 Stat. 1090 , substituted "Puerto Rico" for "Puerto Rican" in item 30A.

1996- Pub. L. 104–188, title I, §§1205(a)(3)(A), 1601(b)(2)(E), (F)(i), Aug. 20, 1996, 110 Stat. 1775 , 1833, substituted "Other Credits" for "Foreign Tax Credits, Etc." in subpart heading, struck out item 28 "Clinical testing expenses for certain drugs for rare diseases or conditions", and added item 30A.

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, 53, 469, 6401 of this title.