Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle A
    Income Taxes
  4. chapter 1
    NORMAL TAXES AND SURTAXES
  5. subchapter A
    Determination of Tax Liability
  6. part IV
    CREDITS AGAINST TAX
  7. subpart C
    Refundable Credits

Subpart C. Refundable Credits

  • § 31 - Tax withheld on wages
  • § 32 - Earned income
  • § 33 - Tax withheld at source on nonresident aliens and foreign corporations
  • § 34 - Certain uses of gasoline and special fuels
  • § 35 - Health insurance costs of eligible individuals
  • § 36 - First-time homebuyer credit
  • § 36A - Repealed.
  • § 36B - Refundable credit for coverage under a qualified health plan
  • § 36C - Renumbered § 23]
  • § 37 - Overpayments of tax
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