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PART IV—CREDITS AGAINST TAX

  • Subpart A—Nonrefundable Personal Credits
  • Subpart B—Other Credits
  • Subpart C—Refundable Credits
  • Subpart D—Business Related Credits
  • Subpart E—Rules for Computing Investment Credit
  • Subpart F—Rules for Computing Work Opportunity Credit
  • Subpart G—Credit Against Regular Tax for Prior Year Minimum Tax Liability
  • Subpart H—Nonrefundable Credit to Holders of Certain Bonds

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