Subpart A — Nonrefundable Personal Credits (Sections 21 to 26)
Subpart B — Other Credits (Sections 27 to 30D)
Subpart C — Refundable Credits (Sections 31 to 37)
Subpart D — Business Related Credits (Sections 38 to 45AA)
Subpart E — Rules For Computing Investment Credit (Sections 46 to 50B)
Subpart F — Rules for Computing Work Opportunity Credit (Sections 51 to 52)
Subpart G — Credit Against Regular Tax for Prior Year Minimum Tax Liability (Section 53)
Subpart H — Nonrefundable Credit to Holders of Clean Renewable Energy Bonds (Section 54) [Repealed]
Subpart I — Qualified Tax Credit Bonds (Sections 54A to 54F) [Repealed]
