Changes in Rates During a Taxable Year

Sections

• 1.15-1
  § 1.15-1 Changes in rate during a taxable year.
• 1.21-1
  § 1.21-1 Expenses for household and dependent care services necessary for gainful employment.
• 1.21-2
  § 1.21-2 Limitations on amount creditable.
• 1.21-3
  § 1.21-3 Special rules applicable to married taxpayers.
• 1.21-4
  § 1.21-4 Payments to certain related individuals.
• 1.24-1
  § 1.24-1 Partial credit allowed for certain other dependents.
• 1.25-1T
  § 1.25-1T Credit for interest paid on certain home mortgages (Temporary).
• 1.25-2T
  § 1.25-2T Amount of credit (Temporary).
• 1.25-3
  § 1.25-3 Qualified mortgage credit certificate.
• 1.25-3T
  § 1.25-3T Qualified mortgage credit certificate (Temporary).
• 1.25-4T
  § 1.25-4T Qualified mortgage credit certificate program (Temporary).
• 1.25-5T
  § 1.25-5T Limitation on aggregate amount of mortgage credit certificates (Temporary).
• 1.25-6T
  § 1.25-6T Form of qualified mortgage credit certificate (Temporary).
• 1.25-7T
  § 1.25-7T Public notice (Temporary).
• 1.25-8T
  § 1.25-8T Reporting requirements (Temporary).
• 1.25A-0
  § 1.25A-0 Table of contents.
• 1.25A-1
  § 1.25A-1 Calculation of education tax credit and general eligibility requirements.
• 1.25A-2
  § 1.25A-2 Definitions.
• 1.25A-3
  § 1.25A-3 Hope Scholarship Credit.
• 1.25A-4
  § 1.25A-4 Lifetime Learning Credit.
• 1.25A-5
  § 1.25A-5 Special rules relating to characterization and timing of payments.
• 1.25E-0
  § 1.25E-0 Table of contents.
• 1.25E-1
  § 1.25E-1 Credit for previously-owned clean vehicles.
• 1.25E-2
  § 1.25E-2 Special rules.
• 1.25E-3
  § 1.25E-3 Transfer of credit.
• 1.25F-1T
  § 1.25F-1T xxx
• 1.25F-4T
  § 1.25F-4T xxx
• 1.25F-5T
  § 1.25F-5T xxx
• 1.28-0
  § 1.28-0 Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
• 1.28-1
  § 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.