26 U.S.C. § 28
Renumbered § 45C
[§ 28. Renumbered § 45C]
Source: view the official text
Cited by 10
- 26 CFR § 1.1016-5 — Miscellaneous adjustments to basis.
- 26 CFR § 1.28-1 — Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- 26 CFR § 1.280C-3 — Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.
- 26 CFR § 1.469-3T — Passive activity credit (temporary).
- 26 CFR § 1.934-1 — Limitation on reduction in income tax liability incurred to the Virgin Islands.
- 26 CFR § 1.964-1 — Determination of the earnings and profits of a foreign corporation.
- 26 CFR § 28.2801-5 — Foreign trusts.
- 26 CFR § 31.3401(a)-1 — Wages.
- 26 U.S.C. § 7651 — Administration and collection of taxes in possessions
- 26 U.S.C. § 934 — Limitation on reduction in income tax liability incurred to the Virgin Islands
Nearby sections (25 sections)
- 22 · Credit for the elderly and the permanently and totally disabled
- 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 · Energy efficient home improvement credit
- 25D · Residential clean energy credit
- 25E · Previously-owned clean vehicles
- 25F · Qualified elementary and secondary education scholarships
- 26 · Limitation based on tax liability; definition of tax liability
- 27 · Taxes of foreign countries and possessions of the United States
- 28 · Renumbered § 45C
- 29 · Renumbered § 45K
- 30 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec.…
- 30A · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar.…
- 30B · Alternative motor vehicle credit
- 30C · Alternative fuel vehicle refueling property credit
- 30D · Clean vehicle credit
- 31 · Tax withheld on wages
- 32 · Earned income
- 33 · Tax withheld at source on nonresident aliens and foreign…
- 34 · Certain uses of gasoline and special fuels
- 35 · Health insurance costs of eligible individuals
- 36 · First-time homebuyer credit