26 USC Subtitle A, CHAPTER 1, Subchapter A, PART IV: Front Matter
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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
A.
Nonrefundable personal credits.
B.
Other credits.
C.
Refundable credits.
D.
Business-related credits.
E.
Rules for computing investment credit.
F.
Rules for computing work opportunity credit.
G.
Credit against regular tax for prior year minimum tax liability.1

        

H.
Nonrefundable credit to holders of certain bonds.

        

Amendments

2005- Pub. L. 109–58, title XIII, §1303(c)(1), Aug. 8, 2005, 119 Stat. 996 , added item for subpart H.

1996- Pub. L. 104–188, title I, §§1201(e)(3), 1601(b)(2)(F)(ii), Aug. 20, 1996, 110 Stat. 1772 , 1833, substituted "Other credits" for "Foreign tax credit, etc." in item for subpart B and "work opportunity credit" for "targeted jobs credit" in item for subpart F.

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.

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