26 U.S. Code Part IV - CREDITS AGAINST TAX
- 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)
 Editorially supplied. Subpart G of part IV added by Pub. L. 99–514without corresponding amendment of part analysis.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013