US Code

Part IV – Credits Against Tax

Part IV – Credits Against Tax

Credits Against Tax

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter A > Part IV

Details

  • Reference: Part IV
  • Legend: Credits Against Tax
  • USCode Year: 2013

Provision Content

Amendments

2009—Pub. L. 111–5, div. B, title I, §1531(c)(6), Feb. 17, 2009, 123 Stat. 360, added item for subpart J.

2008—Pub. L. 110–234, title XV, §15316(c)(5), May 22, 2008, 122 Stat. 1511, and Pub. L. 110–246, title XV, §15316(c)(5), June 18, 2008, 122 Stat. 2273, made identical amendments, adding items for subparts H and I and striking out item for former subpart H Nonrefundable credit to holders of certain bonds. The amendment by Pub. L. 110–234 was repealed by Pub. L. 110–246, §4(a), June 18, 2008, 122 Stat. 1664.

2005—Pub. L. 109–58, title XIII, §1303(c)(1), Aug. 8, 2005, 119 Stat. 996, added item for subpart H.

1996—Pub. L. 104–188, title I, §§1201(e)(3), 1601(b)(2)(F)(ii), Aug. 20, 1996, 110 Stat. 1772, 1833, substituted Other credits for Foreign tax credit, etc. in item for subpart B and work opportunity credit for targeted jobs credit in item for subpart F.

1990—Pub. L. 101–508, title XI, §11813(b)(26), Nov. 5, 1990, 104 Stat. 1388–555, substituted Rules for computing investment credit for Rules for computing credit for investment in certain depreciable property in item for subpart E.

1984—Pub. L. 98–369, div. A, title IV, §§471(a), 474(n)(3), July 18, 1984, 98 Stat. 825, 834, substituted Nonrefundable personal credits for Credits allowable in item for subpart A, Foreign tax credit, etc for Rules for computing credit for investment in certain depreciable property in item for subpart B, Refundable credits for Rules for computing credit for expense of work incentive programs in item for subpart C, and Business-related credits for Rules for computing credit for employment of certain new employees in item for subpart D, and added items for subparts E and F.

1977—Pub. L. 95–30, title II, §202(d)(1)(B), May 23, 1977, 91 Stat. 147, added subpart D.

1971—Pub. L. 92–178, title VI, §601(c)(1), Dec. 10, 1971, 85 Stat. 557, added subpart C.

U.S. Encyclopedia of Law Coverage

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Income Taxes

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Tax Liability

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

16-U.S.C.-718J in the Legal Encyclopedia: Taxation

In this entry about 16-U.S.C.-718J, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

Subchapter A – in the Legal Encyclopedia: Liability

In this entry about Subchapter A – , find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

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