Part II. Part II was renamed to “Figuring Credit Allowed After
2025 Inst 3800 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Limitations.” New section headings—A, B, and C—were added to indicate the lines of Part II applicable to credit limitations under sections 38(c)(1), 38(c)(2), and 38(c)(4). Section D was added to report credits allowed after limitations.
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