loading…

In general

The aggregate credits allowed to a taxpayer under subpart C shall be increased by the lesser of—

(A) the credit which would be allowed under this section without regard to this subsection and the limitation under section 26(a) or

(B) the amount by which the aggregate amount of credits allowed by this subpart (determined without regard to this subsection) would increase if the limitation imposed by section 26(a) were increased by the greater of— (i) 15 percent of so much of the taxpayer’s earned income (within the meaning of section 32) which is taken into account in computing taxable income for the taxable year as exceeds $3,000, or (ii) in the case of a taxpayer with 3 or more qualifying children, the excess (if any) of— (I) the taxpayer’s social security taxes for the taxable year, over (II) the credit allowed under section 32 for the taxable year.

The amount of the credit allowed under this subsection shall not be treated as a credit allowed under this subpart and shall reduce the amount of credit otherwise allowable under subsection (a) without regard to section 26(a). For purposes of subparagraph (B), any amount excluded from gross income by reason of section 112 shall be treated as earned income which is taken into account in computing taxable income for the taxable year.

in view

Whole section

▸rulespec code

Shown source

statutes/26/24/d.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/24/d; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

ctc_refundable_phase_in_rate

Parameter

source: 26 USC 24(d)(1)(B)(i)

- name: ctc_refundable_phase_in_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 24(d)(1)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/24
            text: 15 percent of so much of the taxpayer’s earned income
  versions:
    - effective_from: '2026-01-01'
      formula: '0.15'

ctc_refundable_phase_in_threshold

Parameter

source: 26 USC 24(d)(1)(B)(i)

- name: ctc_refundable_phase_in_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(d)(1)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: as exceeds $3,000
  versions:
    - effective_from: '2026-01-01'
      formula: '3000'

ctc_refundable_min_children_for_ss_excess

Parameter

source: 26 USC 24(d)(1)(B)(ii)

- name: ctc_refundable_min_children_for_ss_excess
  kind: parameter
  dtype: Integer
  source: 26 USC 24(d)(1)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/24
            text: in the case of a taxpayer with 3 or more qualifying children
  versions:
    - effective_from: '2026-01-01'
      formula: '3'

ctc_social_security_half_share

Parameter

source: 26 USC 24(d)(2)(A)(ii)-(iii)

- name: ctc_social_security_half_share
  kind: parameter
  dtype: Rate
  source: 26 USC 24(d)(2)(A)(ii)-(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              50 percent of the taxes imposed by section 1401 ... and 50 percent of the taxes
              imposed by section 3211(a)
  versions:
    - effective_from: '2026-01-01'
      formula: '0.50'

ctc_phase_in_earned_income_base

Derived

source: 26 USC 24(d)(1)(B)(i)

- name: ctc_phase_in_earned_income_base
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/32/c/2#earned_income_before_section_112_election
            output: earned_income_before_section_112_election
            hash: sha256:67e13e5e77ecd7b4a7c5c03294843763c666830aabb567f1c15a22d6890c1408
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/112#amount_excluded_from_gross_income_by_reason_of_section_112
            output: amount_excluded_from_gross_income_by_reason_of_section_112
            hash: sha256:a7549fc6774224d725eaf654655707e7e97aecfa9fcebf378918778482f67512
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              earned income ... which is taken into account in computing taxable income ... any
              amount excluded from gross income by reason of section 112 shall be treated as earned
              income
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        earned_income_before_section_112_election
        + amount_excluded_from_gross_income_by_reason_of_section_112

ctc_phase_in_relevant_earnings

Derived

source: 26 USC 24(d)(1)(B)(i)

- name: ctc_phase_in_relevant_earnings
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: 15 percent of so much of the taxpayer’s earned income ... as exceeds $3,000
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        ctc_refundable_phase_in_rate
        * max(0, ctc_phase_in_earned_income_base - ctc_refundable_phase_in_threshold)

ctc_social_security_tax

Derived

source: 26 USC 24(d)(2)

- name: ctc_social_security_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              the amount of the taxes imposed by sections 3101 and 3201(a) ... 50 percent of the
              taxes imposed by section 1401 ... 50 percent of the taxes imposed by section 3211(a)
              ... shall not include any taxes to the extent the taxpayer is entitled to a special
              refund ... amounts paid pursuant to an agreement under section 3121(l) ... shall be
              treated as taxes
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            employee_3101_3201a_taxes
            + american_employer_foreign_affiliate_equivalent_3121l_taxes
            + (ctc_social_security_half_share * self_employment_1401_taxes)
            + (ctc_social_security_half_share * railroad_3211a_taxes)
            - special_refund_social_security_taxes_under_6413c
        )

ctc_social_security_excess

Derived

source: 26 USC 24(d)(1)(B)(ii)

- name: ctc_social_security_excess
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              in the case of a taxpayer with 3 or more qualifying children, the excess (if any) of
              the taxpayer’s social security taxes ... over the credit allowed under section 32
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/32#eitc
            output: eitc
            hash: sha256:979e101eb20ac9f43fd37884e7241f3afc1abb7f3eea5abc93cc1b67067d8179
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if qualifying_children_count >= ctc_refundable_min_children_for_ss_excess:
            max(0, ctc_social_security_tax - eitc)
        else:
            0

ctc_refundable_limitation_increase_amount

Derived

source: 26 USC 24(d)(1)(B)

- name: ctc_refundable_limitation_increase_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              the limitation imposed by section 26(a) were increased by the greater of clause (i) or
              clause (ii)
  versions:
    - effective_from: '2026-01-01'
      formula: max(ctc_phase_in_relevant_earnings, ctc_social_security_excess)

ctc_refundable_tax_increase

Derived

source: 26 USC 24(d)(1)(B)

- name: ctc_refundable_tax_increase
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              the amount by which the aggregate amount of credits allowed by this subpart ... would
              increase
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            aggregate_subpart_c_credits_with_increased_26a_limit
            - aggregate_subpart_c_credits_without_subsection
        )

ctc_refundable_cap

Derived

source: 26 USC 24(d)(1)(A)

- name: ctc_refundable_cap
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              the credit which would be allowed under this section without regard to this subsection
              and the limitation under section 26(a)
  versions:
    - effective_from: '2026-01-01'
      formula: ctc_credit_without_subsection_and_26a_limit

ctc_refundable_foreign_income_eligible

Derived

source: 26 USC 24(d)(3)

- name: ctc_refundable_foreign_income_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 24(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              Paragraph (1) shall not apply ... if such taxpayer elects to exclude any amount from
              gross income under section 911
  versions:
    - effective_from: '2026-01-01'
      formula: not elects_foreign_earned_income_exclusion_under_911

refundable_ctc

Derived

source: 26 USC 24(d)(1)

- name: refundable_ctc
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              aggregate credits allowed ... shall be increased by the lesser of subparagraph (A) or
              subparagraph (B); paragraph (1) shall not apply if taxpayer elects section 911
              exclusion
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if ctc_refundable_foreign_income_eligible:
            min(
                ctc_refundable_cap,
                min(ctc_refundable_limitation_increase_amount, ctc_refundable_tax_increase)
            )
        else:
            0

non_refundable_ctc

Derived

source: 26 USC 24(d)(1)

- name: non_refundable_ctc
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              The amount of the credit allowed under this subsection ... shall reduce the amount of
              credit otherwise allowable under subsection (a) without regard to section 26(a).
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, ctc_credit_without_subsection_and_26a_limit - refundable_ctc)

▸citations (6)

References

This rule cites 6 other rules.

26 USC § 26 (a)inferredUS Federal › Statutes › Title 26 › § 26 › (a)
26 USC § 26 (a)inferredUS Federal › Statutes › Title 26 › § 26 › (a)
26 USC § 32inferredUS Federal › Statutes › Title 26 › § 32
26 USC § 32inferredUS Federal › Statutes › Title 26 › § 32
26 USC § 26 (a)inferredUS Federal › Statutes › Title 26 › § 26 › (a)
26 USC § 112inferredUS Federal › Statutes › Title 26 › § 112

loading…

us/statute/26/24/d/1 — In general · Axiom

In general

Official source

The aggregate credits allowed to a taxpayer under subpart C shall be increased by the lesser of—

(A) the credit which would be allowed under this section without regard to this subsection and the limitation under section 26(a) or

in view

Whole section

▸rulespec code

Shown source

statutes/26/24/d.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/24/d; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

ctc_refundable_phase_in_rate

Parameter

source: 26 USC 24(d)(1)(B)(i)

- name: ctc_refundable_phase_in_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 24(d)(1)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/24
            text: 15 percent of so much of the taxpayer’s earned income
  versions:
    - effective_from: '2026-01-01'
      formula: '0.15'

ctc_refundable_phase_in_threshold

Parameter

source: 26 USC 24(d)(1)(B)(i)

- name: ctc_refundable_phase_in_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 24(d)(1)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/24
            text: as exceeds $3,000
  versions:
    - effective_from: '2026-01-01'
      formula: '3000'

ctc_refundable_min_children_for_ss_excess

Parameter

source: 26 USC 24(d)(1)(B)(ii)

- name: ctc_refundable_min_children_for_ss_excess
  kind: parameter
  dtype: Integer
  source: 26 USC 24(d)(1)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/24
            text: in the case of a taxpayer with 3 or more qualifying children
  versions:
    - effective_from: '2026-01-01'
      formula: '3'

ctc_social_security_half_share

Parameter

source: 26 USC 24(d)(2)(A)(ii)-(iii)

- name: ctc_social_security_half_share
  kind: parameter
  dtype: Rate
  source: 26 USC 24(d)(2)(A)(ii)-(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/24
            text: >-
              50 percent of the taxes imposed by section 1401 ... and 50 percent of the taxes
              imposed by section 3211(a)
  versions:
    - effective_from: '2026-01-01'
      formula: '0.50'

ctc_phase_in_earned_income_base

Derived

source: 26 USC 24(d)(1)(B)(i)

- name: ctc_phase_in_earned_income_base
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/32/c/2#earned_income_before_section_112_election
            output: earned_income_before_section_112_election
            hash: sha256:67e13e5e77ecd7b4a7c5c03294843763c666830aabb567f1c15a22d6890c1408
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/112#amount_excluded_from_gross_income_by_reason_of_section_112
            output: amount_excluded_from_gross_income_by_reason_of_section_112
            hash: sha256:a7549fc6774224d725eaf654655707e7e97aecfa9fcebf378918778482f67512
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              earned income ... which is taken into account in computing taxable income ... any
              amount excluded from gross income by reason of section 112 shall be treated as earned
              income
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        earned_income_before_section_112_election
        + amount_excluded_from_gross_income_by_reason_of_section_112

ctc_phase_in_relevant_earnings

Derived

source: 26 USC 24(d)(1)(B)(i)

- name: ctc_phase_in_relevant_earnings
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: 15 percent of so much of the taxpayer’s earned income ... as exceeds $3,000
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        ctc_refundable_phase_in_rate
        * max(0, ctc_phase_in_earned_income_base - ctc_refundable_phase_in_threshold)

ctc_social_security_tax

Derived

source: 26 USC 24(d)(2)

- name: ctc_social_security_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              the amount of the taxes imposed by sections 3101 and 3201(a) ... 50 percent of the
              taxes imposed by section 1401 ... 50 percent of the taxes imposed by section 3211(a)
              ... shall not include any taxes to the extent the taxpayer is entitled to a special
              refund ... amounts paid pursuant to an agreement under section 3121(l) ... shall be
              treated as taxes
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            employee_3101_3201a_taxes
            + american_employer_foreign_affiliate_equivalent_3121l_taxes
            + (ctc_social_security_half_share * self_employment_1401_taxes)
            + (ctc_social_security_half_share * railroad_3211a_taxes)
            - special_refund_social_security_taxes_under_6413c
        )

ctc_social_security_excess

Derived

source: 26 USC 24(d)(1)(B)(ii)

- name: ctc_social_security_excess
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              in the case of a taxpayer with 3 or more qualifying children, the excess (if any) of
              the taxpayer’s social security taxes ... over the credit allowed under section 32
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/32#eitc
            output: eitc
            hash: sha256:979e101eb20ac9f43fd37884e7241f3afc1abb7f3eea5abc93cc1b67067d8179
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if qualifying_children_count >= ctc_refundable_min_children_for_ss_excess:
            max(0, ctc_social_security_tax - eitc)
        else:
            0

ctc_refundable_limitation_increase_amount

Derived

source: 26 USC 24(d)(1)(B)

- name: ctc_refundable_limitation_increase_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              the limitation imposed by section 26(a) were increased by the greater of clause (i) or
              clause (ii)
  versions:
    - effective_from: '2026-01-01'
      formula: max(ctc_phase_in_relevant_earnings, ctc_social_security_excess)

ctc_refundable_tax_increase

Derived

source: 26 USC 24(d)(1)(B)

- name: ctc_refundable_tax_increase
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              the amount by which the aggregate amount of credits allowed by this subpart ... would
              increase
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        max(
            0,
            aggregate_subpart_c_credits_with_increased_26a_limit
            - aggregate_subpart_c_credits_without_subsection
        )

ctc_refundable_cap

Derived

source: 26 USC 24(d)(1)(A)

- name: ctc_refundable_cap
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              the credit which would be allowed under this section without regard to this subsection
              and the limitation under section 26(a)
  versions:
    - effective_from: '2026-01-01'
      formula: ctc_credit_without_subsection_and_26a_limit

ctc_refundable_foreign_income_eligible

Derived

source: 26 USC 24(d)(3)

- name: ctc_refundable_foreign_income_eligible
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 24(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              Paragraph (1) shall not apply ... if such taxpayer elects to exclude any amount from
              gross income under section 911
  versions:
    - effective_from: '2026-01-01'
      formula: not elects_foreign_earned_income_exclusion_under_911

refundable_ctc

Derived

source: 26 USC 24(d)(1)

- name: refundable_ctc
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              aggregate credits allowed ... shall be increased by the lesser of subparagraph (A) or
              subparagraph (B); paragraph (1) shall not apply if taxpayer elects section 911
              exclusion
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        if ctc_refundable_foreign_income_eligible:
            min(
                ctc_refundable_cap,
                min(ctc_refundable_limitation_increase_amount, ctc_refundable_tax_increase)
            )
        else:
            0

non_refundable_ctc

Derived

source: 26 USC 24(d)(1)

- name: non_refundable_ctc
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 24(d)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/24
            excerpt: refundable child tax credit amount for the taxable year
            text: >-
              The amount of the credit allowed under this subsection ... shall reduce the amount of
              credit otherwise allowable under subsection (a) without regard to section 26(a).
  versions:
    - effective_from: '2026-01-01'
      formula: max(0, ctc_credit_without_subsection_and_26a_limit - refundable_ctc)

▸citations (6)

References

This rule cites 6 other rules.

26 USC § 26 (a)inferredUS Federal › Statutes › Title 26 › § 26 › (a)
26 USC § 26 (a)inferredUS Federal › Statutes › Title 26 › § 26 › (a)
26 USC § 32inferredUS Federal › Statutes › Title 26 › § 32
26 USC § 32inferredUS Federal › Statutes › Title 26 › § 32
26 USC § 26 (a)inferredUS Federal › Statutes › Title 26 › § 26 › (a)
26 USC § 112inferredUS Federal › Statutes › Title 26 › § 112