---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schA/ptIV"
level: "part"
label: "Part IV"
heading: "Credits Against Tax"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schA-ptIV"
sections_count: 93
---

# Part IV — Credits Against Tax

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter A — Determination of Tax Liability

## Contents

- [Subpart A — Nonrefundable Personal Credits](/usc/26/stA-ch1-schA-ptIV-sptA.md)
- [Subpart B — Other Credits](/usc/26/stA-ch1-schA-ptIV-sptB.md)
- [Subpart C — Refundable Credits](/usc/26/stA-ch1-schA-ptIV-sptC.md)
- [Subpart D — Business Related Credits](/usc/26/stA-ch1-schA-ptIV-sptD.md)
- [Subpart E — Rules for Computing Investment Credit](/usc/26/stA-ch1-schA-ptIV-sptE.md)
- [Subpart F — Rules for Computing Work Opportunity Credit](/usc/26/stA-ch1-schA-ptIV-sptF.md)
- [Subpart G — Credit Against Regular Tax for Prior Year Minimum Tax Liability](/usc/26/stA-ch1-schA-ptIV-sptG.md)
- [Subpart H — Repealed](/usc/26/stA-ch1-schA-ptIV-sptH.md)
- [Subpart I — Repealed](/usc/26/stA-ch1-schA-ptIV-sptI.md)
- [Subpart J — Repealed](/usc/26/stA-ch1-schA-ptIV-sptJ.md)