26 USC Subpart A
Nonrefundable Personal Credits
October 30, 2020
§
21
Expenses for household and dependent care services necessary for gainful employment
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22
Credit for the elderly and the permanently and totally disabled
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23
Adoption expenses
§
24
Child tax credit
§
25
Interest on certain home mortgages
§
25A
American Opportunity and Lifetime Learning credits
§
25B
Elective deferrals and IRA contributions by certain individuals
§
25C
Nonbusiness energy property
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25D
Residential energy efficient property
§
26
Limitation based on tax liability; definition of tax liability
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