Sections
- Subtitle a - Income Taxes .
- Subtitle b - Estate and Gift Taxes .
- Subtitle C - Employment Taxes .
- Subtitle D - Miscellaneous Excise Taxes .
- Subtitle e - Alcohol, Tobacco, and Certain Other Excise Taxes .
- Subtitle f - Procedure and Administration .
- Subtitle g - the Joint Committee on Taxation .
- Subtitle h - Financing of Presidential Election Campaigns .
- Subtitle I - Trust Fund Code .
- Subtitle j - Coal Industry Health Benefits .
- Subtitle k - Group Health Plan Requirements .
Subtitle a - Income Taxes .
Chapter 1 - Normal Taxes and Surtaxes .
Subchapter a - Determination of tax Liability .
Part IV - Credits Against tax .
Subpart D - Business Related Credits .
26 USC 38 - Sec. 38. General business credit
26 USC 45 - Sec. 45C. Clinical testing expenses for certain drugs for rare diseases or conditions
26 USC 45 - Sec. 45D. New markets tax credit
26 USC 45 - Sec. 45E. Small employer pension plan startup costs
26 USC 45 - Sec. 45F. Employer-provided child care credit
26 USC 39 - Sec. 39. Carryback and carryforward of unused credits
26 USC 40 - Sec. 40. Alcohol used as fuel
26 USC 41 - Sec. 41. Credit for increasing research activities
26 USC 42 - Sec. 42. Low-income housing credit
26 USC 43 - Sec. 43. Enhanced oil recovery credit
26 USC 44 - Sec. 44. Expenditures to provide access to disabled individuals
Subpart e - Rules for Computing Investment Credit .
26 USC 46 - Sec. 46. Amount of credit
26 USC 47 - Sec. 47. Rehabilitation credit
26 USC 48 - Sec. 48. Energy credit; reforestation credit
26 USC 49 - Sec. 49. At-risk rules
26 USC 50 - Sec. 50. Other special rules
Subpart f - Rules for Computing Work Opportunity Credit .
26 USC 51 - Sec. 51. Amount of credit
26 USC 51 - Sec. 51A. Temporary incentives for employing long-term family assistance recipients
26 USC 52 - Sec. 52. Special rules
Subpart g - Credit Against Regular tax for Prior Year Minimum tax Liability .
26 USC 53 - Sec. 53. Credit for prior year minimum tax liability
Part VI - Alternative Minimum tax .
26 USC 55 - Sec. 55. Alternative minimum tax imposed
26 USC 56 - Sec. 56. Adjustments in computing alternative minimum taxable income
26 USC 57 - Sec. 57. Items of tax preference
26 USC 58 - Sec. 58. Denial of certain losses
26 USC 59 - Sec. 59. Other definitions and special rules
Part VII - Environmental tax .
26 USC 59 - Sec. 59A. Environmental tax
