26 USC 36C: Renumbered ยง23
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26 USC 36C: Renumbered §23 Text contains those laws in effect on January 18, 2026
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

[§36C. Renumbered §23]