Part IV — Credits Against Tax
- Subpt. A Nonrefundable Personal Credits §§21 to 26
- Subpt. B Other Credits §§27 to 30D
- Subpt. C Refundable Credits §§31 to 37
- Subpt. D Business Related Credits §§38 to 45AA
- Subpt. E Rules for Computing Investment Credit §§46 to 50B
- Subpt. F Rules for Computing Work Opportunity Credit §§51 to 52
- Subpt. G Credit Against Regular Tax for Prior Year Minimum Tax Liability §53
- Subpt. H Repealed §54
- Subpt. I Repealed §§54A to 54F
- Subpt. J Repealed §54AA