Glossary · IRC §32 · 26 U.S.C. §32
Earned Income Tax Credit
Earned Income Tax Credit (Section 32) — Fully refundable, means-tested credit that is the largest cash transfer program administered through the tax code.
In the Guide
This section is treated in Chapter 4. The published chapter summary is the source of the definition above. The full reasoning, citations, and worked examples are in the book.
Related in this chapter
- IRC §21 — Child and Dependent Care Credit
- IRC §24 — The Child Tax Credit
- IRC §25A — Education credits
- IRC §25B — Saver's Credit
- IRC §25C — Energy Efficient Home Improvement Credit
- IRC §25D — Residential Clean Energy Credit
Cite as: Diaz, Paul D. THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition, Chapter 4: Credits — Direct Offsets to Tax. IRC §32 (26 U.S.C. §32). taxguide.tax/irc/32
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