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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter A
Part IV
Subpart A
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Subpart A: Nonrefundable Personal Credits
Section 21: Expenses for household and dependent care services necessary for gainful employment
Section 22: Credit for the elderly and the permanently and totally disabled
Section 23: Adoption expenses
Section 24: Child tax credit
Section 25: Interest on certain home mortgages
Section 25A: American Opportunity and Lifetime Learning credits
Section 25B: Elective deferrals and IRA contributions by certain individuals
Section 25C: Nonbusiness energy property
Section 25D: Residential energy efficient property
Section 26: Limitation based on tax liability; definition of tax liability