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.
Health insurance costs of eligible individuals.
36.
Overpayments of tax.

        

Amendments

2002- Pub. L. 107–210, div. A, title II, §201(c)(2), Aug. 6, 2002, 116 Stat. 960 , which directed amendment of the table of sections for subpart C of part IV of this chapter by adding items 35 and 36 and striking out the last item, was executed to the table of sections for this subpart which is in part IV of subchapter A of this chapter by adding those items and striking out former item 35 "Overpayments of tax" to reflect the probable intent of Congress.

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 Former subpart C, setting out the rules for computing credit for expenses of work incentive programs, was repealed.