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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter A > PART IV > Subpart C

Subpart C—Refundable Credits

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  • § 31. Tax withheld on wages
  • § 32. Earned income
  • § 33. Tax withheld at source on nonresident aliens and foreign corporations
  • § 34. Certain uses of gasoline and special fuels
  • § 35. Health insurance costs of eligible individuals
  • § 36. Overpayments of tax
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