Subpart C - REFUNDABLE CREDITS
- Section 31 - Tax withheld on wages
- Section 32 - Earned income
- Section 33 - Tax withheld at source on nonresident aliens and foreign corporations
- Section 34 - Certain uses of gasoline and special fuels
- Section 35 - Health insurance costs of eligible individuals
- Section 36 - First-time homebuyer credit
- Section 36A - Repealed
- Section 36B - Refundable credit for coverage under a qualified health plan
- Section 36C - Renumbered
- Section 37 - Overpayments of tax