Changes in Rates During a Taxable Year
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.15-1 Changes in rate during a taxable year.
- § 1.21-1 Expenses for household and dependent care services necessary for gainful…
- § 1.21-2 Limitations on amount creditable.
- § 1.21-3 Special rules applicable to married taxpayers.
- § 1.21-4 Payments to certain related individuals.
- § 1.24-1 Partial credit allowed for certain other dependents.
- § 1.25-1T Credit for interest paid on certain home mortgages (Temporary).
- § 1.25-2T Amount of credit (Temporary).
- § 1.25-3 Qualified mortgage credit certificate.
- § 1.25-3T Qualified mortgage credit certificate (Temporary).
- § 1.25-4T Qualified mortgage credit certificate program (Temporary).
- § 1.25-5T Limitation on aggregate amount of mortgage credit certificates (Temporary).
- § 1.25-6T Form of qualified mortgage credit certificate (Temporary).
- § 1.25-7T Public notice (Temporary).
- § 1.25-8T Reporting requirements (Temporary).
- § 1.25A-0 Table of contents.
- § 1.25A-1 Calculation of education tax credit and general eligibility requirements.
- § 1.25A-2 Definitions.
- § 1.25A-3 Hope Scholarship Credit.
- § 1.25A-4 Lifetime Learning Credit.
- § 1.25A-5 Special rules relating to characterization and timing of payments.
- § 1.25E-0 Table of contents.
- § 1.25E-1 Credit for previously-owned clean vehicles.
- § 1.25E-2 Special rules.
- § 1.25E-3 Transfer of credit.
- § 1.28-0 Credit for clinical testing expenses for certain drugs for rare diseases or…
- § 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or…
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