CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter A— Determination of Tax Liability›PART IV— CREDITS AGAINST TAX

Subpart C— Refundable Credits

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

Get a plain-English answer with a citation back to this text.

▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.