Title 26Subpart
Subpart A—Nonrefundable Personal Credits
Contents
- § 21. Expenses for household and dependent care services necessary for gainful employment
- § 22. Credit for the elderly and the permanently and totally disabled
- § 23. Adoption expenses
- § 24. Child tax credit
- § 25. Interest on certain home mortgages
- § 25A. American Opportunity and Lifetime Learning credits
- § 25B. Elective deferrals and IRA contributions by certain individuals
- § 25C. Energy efficient home improvement credit
- § 25D. Residential clean energy credit
- § 25E. Previously-owned clean vehicles
- § 26. Limitation based on tax liability; definition of tax liability