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IRS.gov Website
Publication 17
taxmap/pub17/p17-160.htm#en_us_publink1000174204

Part 6
Figuring Your Taxes and Credits(p205)

For Use in Tax Year 2013

The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Chapter 36 discusses the earned income credit. Chapter 37 discusses a wide variety of other credits, such as the adoption credit.