Subpart C—Refundable Credits (§§ 31—37)
- § 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. Making work pay credit
- § 36B. Refundable credit for coverage under a qualified health plan
- § 36C. Adoption expenses
- § 37. Overpayments of tax