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Subpart A - Nonrefundable Personal Credits

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Subpart A - Nonrefundable Personal Credits

  • 26 USC 21 - Expenses for household and dependent care services necessary for gainful employment
  • 26 USC 22 - Credit for the elderly and the permanently and totally disabled
  • 26 USC 23 - Adoption expenses
  • 26 USC 24 - Child tax credit
  • 26 USC 25 - Interest on certain home mortgages
  • 26 USC 25A - Hope and Lifetime Learning credits
  • 26 USC 25B - Elective deferrals and IRA contributions by certain individuals
  • 26 USC 25C - Nonbusiness energy property
  • 26 USC 25D - Residential energy efficient property
  • 26 USC 26 - Limitation based on tax liability; definition of tax liability
‹ TITLE 26 - US CODE - PART IV - CREDITS AGAINST TAX up 26 USC 21 - Expenses for household and dependent care services necessary for gainful employment ›
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