CHANGES IN RATES DURING A TAXABLE YEAR
- Section 1.15-1 - Changes in rate during a taxable year
- Section 1.21-1 - Expenses for household and dependent care services necessary for gainful employment
- Section 1.21-2 - Limitations on amount creditable
- Section 1.21-3 - Special rules applicable to married taxpayers
- Section 1.21-4 - Payments to certain related individuals
- Section 1.24-1 - Partial credit allowed for certain other dependents
- Section 1.25-1T - Credit for interest paid on certain home mortgages (Temporary)
- Section 1.25-2T - Amount of credit (Temporary)
- Section 1.25-3 - Qualified mortgage credit certificate
- Section 1.25-3T - Qualified mortgage credit certificate (Temporary)
- Section 1.25-4T - Qualified mortgage credit certificate program (Temporary)
- Section 1.25-5T - Limitation on aggregate amount of mortgage credit certificates (Temporary)
- Section 1.25-6T - Form of qualified mortgage credit certificate (Temporary)
- Section 1.25-7T - Public notice (Temporary)
- Section 1.25-8T - Reporting requirements (Temporary)
- Section 1.25A-0 - Table of contents
- Section 1.25A-1 - Calculation of education tax credit and general eligibility requirements
- Section 1.25A-2 - Definitions
- Section 1.25A-3 - Hope Scholarship Credit
- Section 1.25A-4 - Lifetime Learning Credit
- Section 1.25A-5 - Special rules relating to characterization and timing of payments
- Section 1.28-0 - Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents
- Section 1.28-1 - Credit for clinical testing expenses for certain drugs for rare diseases or conditions