U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter A—Determination of Tax Liability / Part IV—Credits Against TaxTitle 26SubpartSubpart F—Rules for Computing Work Opportunity CreditContents§ 51. Amount of credit[§51A. Repealed. Pub. L. 109–432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937]§ 52. Special rules