Refundable Credits

Refundable Credits

Refundable Credits

In Legislation

Refundable Credits in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter A, Part IV, Subpart C

The current, permanent, in-force federal laws regulating refundable credits are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter A, Part IV, Subpart C. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including refundable credits) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including refundable credits) by chapter and subchapter.


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