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§ 36C Renumbered § 23]

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§ 36 First-time homebuyer credit
§ 36A Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]
§ 36B Refundable credit for coverage under a qualified health plan
§ 36C Renumbered § 23]
§ 37 Overpayments of tax

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§36C Subtitle A › CHAPTER 1 › Subchapter A › PART IV › Subpart C

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§ 36C Renumbered § 23]

[§ 36C. Renumbered § 23]

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I.R.C. § 36C

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Source data current as of June 22, 2026 · IRC data: OLRC · Regulations data: eCFR

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