Part IV - CREDITS AGAINST TAX
- Subpart A - NONREFUNDABLE PERSONAL CREDITS (§§ 21 — 26)
- Subpart B - OTHER CREDITS (§§ 27 — 30D)
- Subpart C - REFUNDABLE CREDITS (§§ 31 — 37)
- Subpart D - BUSINESS RELATED CREDITS (§§ 38 — 45AA)
- Subpart E - RULES FOR COMPUTING INVESTMENT CREDIT (§§ 46 — 50A)
- Subpart F - RULES FOR COMPUTING WORK OPPORTUNITY CREDIT (§§ 51 — 52)
- Subpart G - CREDIT AGAINST REGULAR TAX FOR PRIOR YEAR MINIMUM TAX LIABILITY (§ 53)
- Subpart H - REPEALED (§ 54)
- Subpart I - REPEALED (§ 54A)
- Subpart J - REPEALED (§ 54AA)