ORGANIZATION OF THE INTERNAL REVENUE CODE
01.Core Concepts
Subtitle Chapters & Subchapters Parts & Subparts Sections & Subsections Paragraphs & Subparagraphs Subtitle A: Income Tax Surtaxes; Subchapter A: Determination of Tax Liability Part IV: Credits Against Tax; Subpart A: Nonrefundable Personal Credits Section 24: Child Tax Credit; Subsection (b): Limitations Paragraph (2): Threshold Amount; Subparagraph (A): $110,000 MFJ Example