26 USC Subtitle A, CHAPTER 1, Subchapter A, PART IV, Subpart F: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter A, PART IV, Subpart F: 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 F-Rules for Computing Work Opportunity Credit
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Subpart F-Rules for Computing Work Opportunity Credit

Sec.
51.
Amount of credit.
51A.
Temporary incentives for employing long-term family assistance recipients.
52.
Special rules.
[53.
Repealed.]

        

Amendments

1997- Pub. L. 105–34, title VIII, §801(b), Aug. 5, 1997, 111 Stat. 871 , added item 51A.

1996- Pub. L. 104–188, title I, §1201(e)(2), Aug. 20, 1996, 110 Stat. 1772 , substituted "Work Opportunity Credit" for "Targeted Jobs Credit" in subpart heading.

1984- Pub. L. 98–369, div. A, title IV, §474(n)(1), (2), (p)(9), July 18, 1984, 98 Stat. 833 , 838, substituted "F" for "D" as subpart designation, substituted "Rules for Computing Targeted Jobs Credit" for "Rules for Computing Credit for Employment of Certain New Employees" in heading, and struck out item 53 "Limitation based on amount of tax".

Subpart Referred to in Other Sections

This subpart is referred to in section 53 of this title.