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U.S Code last checked for updates: May 21, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter A
Part IV
Subpart C
§ 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. First-time homebuyer credit
[§ 36A. Repealed.
§ 36B. Refundable credit for coverage under a qualified health plan
[§ 36C. Renumbered § 23]
§ 37. Overpayments of tax
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