PART IV—CREDITS AGAINST TAX (§§ 21—54AA)
- Subpart A—Nonrefundable Personal Credits (§§ 21—26)
- Subpart B—Other Credits (§§ 27—30D)
- Subpart C—Refundable Credits (§§ 31—37)
- Subpart D—Business Related Credits (§§ 38—45R)
- Subpart E—Rules for Computing Investment Credit (§§ 46—50A,_50B)
- Subpart F—Rules for Computing Work Opportunity Credit (§§ 51—52)
- Subpart G—Credit Against Regular Tax for Prior Year Minimum Tax Liability (§ 53)
- Subpart H—Nonrefundable Credit to Holders of Clean Renewable Energy Bonds (§ 54)
- Subpart I—Qualified Tax Credit Bonds (§§ 54A—54F)
- Subpart J—Build America Bonds (§ 54AA)