26 CFR Topic
Changes in Rates During a Taxable Year
June 25, 2020
§
1.25-4T
Qualified mortgage credit certificate program (Temporary)
§
1.15-1
Changes in rate during a taxable year
§
1.21-1
Expenses for household and dependent care services necessary for gainful employment
§
1.21-2
Limitations on amount creditable
§
1.21-3
Special rules applicable to married taxpayers
§
1.21-4
Payments to certain related individuals
§
1.25-1T
Credit for interest paid on certain home mortgages (Temporary)
§
1.25-2T
Amount of credit (Temporary)
§
1.25-3
Qualified mortgage credit certificate
§
1.25-3T
Qualified mortgage credit certificate (Temporary)
§
1.25-5T
Limitation on aggregate amount of mortgage credit certificates (Temporary)
§
1.25-6T
Form of qualified mortgage credit certificate (Temporary)
§
1.25-7T
Public notice (Temporary)
§
1.25-8T
Reporting requirements (Temporary)
§
1.25A-0
Table of contents
§
1.25A-1
Calculation of education tax credit and general eligibility requirements
§
1.25A-2
Definitions
§
1.25A-3
Hope Scholarship Credit
§
1.25A-4
Lifetime Learning Credit
§
1.25A-5
Special rules relating to characterization and timing of payments
§
1.28-0
Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents
§
1.28-1
Credit for clinical testing expenses for certain drugs for rare diseases or conditions
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