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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter A
Part IV
Subpart C
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Subpart C: Refundable Credits
Section 31: Tax withheld on wages
Section 32: Earned income
Section 33: Tax withheld at source on nonresident aliens and foreign corporations
Section 34: Certain uses of gasoline and special fuels
Section 35: Health insurance costs of eligible individuals
Section 36: First-time homebuyer credit
[Section 36A: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]
Section 36B: Refundable credit for coverage under a qualified health plan
[Section 36C: Renumbered § 23]
Section 37: Overpayments of tax