98 STAT. 826
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PUBLIC LAW 98-369—JULY 18, 1984
heading and table of sections for subpart A and inserting in lieu thereof the following: ^ "Subpart A—Nonrefundable Personal Credits "Sec. 21. Expenses for household and dependent care services necessary for gainful employment. "Sec. 22. Credit for the elderly and the permanently and totally disabled. "Sec. 23. Residential energy credit. "Sec. 24. Contributions to candidates for public office. ^ _.,.^ "Sec. 25. Limitation based on tax liability; definition of tax liability.
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"Subpart B—Foreign Tax Credit, Etc.
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"Sec. 27. Taxes of foreign countries and possessions of the United States; possession tax credit. "Sec. 28. Clinical testing expenses for certain drugs for rare diseases or conditions. "Sec. 29. Credit for producing fuel from a nonconventional source. "Sec. 30. Credit for increasing research activities. '
"Subpart C—Refundable Credits "• 9CS.
"Sec. 31. Tax withheld on wages. 'ffj"; "Sec. 32. Earned income. "Sec. 33. Tax withheld at source on nonresident aliens and foreign corporations. "Sec. 34. Certain uses of gasoline and special fuels. -"Sec. 35. Overpayments of tax.
"Subpart D—Business Related Credits "Sec. 38. General business credit. "Sec. 39. Carryback and carryforward of unused credits. "Sec. 40. Alcohol used as fuel. "Sec. 41. Employee stock ownership credit." (c) SECTIONS MOVED TO APPROPRIATE PLACE IN PART IV.—
26 USC 21 et seq.
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(1) DESIGNATION.—The following soctions of such part IV are henceforth to be designated in accordance with the following table: New subpart Old section number: New section number: designation: 44A 21 A 37 22 A 44C 23 A 41 24 A 33 27 B 44H 28 B 44D 29 B 44F 30 B 31 31 C 43 32 C 32 33 C 39 34 C 45 35 C 44E 40 D 44G 41 D (2) PLACED IN APPROPRIATE SUBPARTS.—Each section for which
paragraph (1) provides a new section number is hereby moved to the appropriate place in the appropriate subpart of such part IV.
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