CREDITS ALLOWABLE UNDER SECTIONS 30 THROUGH 45D

Section 1.30-1 - Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle
Section 1.30C-1-1.30C-2 - Reserved
Section 1.30C-3 - Rules relating to the increased credit amount for prevailing wage and apprenticeship
Section 1.30D-0 - Table of contents
Section 1.30D-1 - Credit for new clean vehicles
Section 1.30D-2 - Definitions for purposes of section 30D
Section 1.30D-3 - Critical minerals and battery components requirements
Section 1.30D-4 - Special rules
Section 1.30D-5 - Transfer of credit
Section 1.30D-6 - Foreign entity of concern restriction
Section 1.31-1 - Credit for tax withheld on wages
Section 1.31-2 - Credit for "special refunds" of employee social security tax
Section 1.32-2 - Earned income credit for taxable years beginning after December 31, 1978
Section 1.32-3 - Eligibility requirements after denial of the earned income credit
Section 1.34-1 - Special rule for owners of certain business entities
Section 1.35-1 - Partially tax-exempt interest received by individuals
Section 1.35-2 - Taxpayers not entitled to credit
Section 1.36B-0 - Table of contents
Section 1.36B-1 - Premium tax credit definitions
Section 1.36B-2 - Eligibility for premium tax credit
Section 1.36B-3 - Computing the premium assistance credit amount
Section 1.36B-4 - Reconciling the premium tax credit with advance credit payments
Section 1.36B-5 - Information reporting by Exchanges
Section 1.36B-6 - Minimum value
Section 1.37-1 - General rules for the credit for the elderly
Section 1.37-2 - Credit for individuals age 65 or over
Section 1.37-3 - Credit for individuals under age 65 who have public retirement system income
Section 1.38-1 - Investment in certain depreciable property
Section 1.40-1 - Questions and answers relating to the meaning of the term "qualified mixture" in section 40(b)(1)
Section 1.41-0 - Table of contents
Section 1.41-1 - Credit for increasing research activities
Section 1.41-2 - Qualified research expenses
Section 1.41-3 - Base amount for taxable years beginning on or after January 3, 2001
Section 1.41-4 - Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003
Section 1.41-4A - Qualified research for taxable years beginning before January 1, 1986
Section 1.41-5 - Basic research for taxable years beginning after December 31, 1986. [Reserved]
Section 1.41-5A - Basic research for taxable years beginning before January 1, 1987
Section 1.41-6 - Aggregation of expenditures
Section 1.41-7 - Special rules
Section 1.41-8 - Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008
Section 1.41-9 - Alternative simplified credit
Section 1.42-0 - Table of contents
Section 1.42-0T - Table of contents
Section 1.42-1 - Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency
Section 1.42-1T - Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary)
Section 1.42-2 - Reserved
Section 1.42-3 - Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA)
Section 1.42-4 - Application of not-for-profit rules of section 183 to low-income housing credit activities
Section 1.42-5 - Monitoring compliance with low-income housing credit requirements
Section 1.42-6 - Buildings qualifying for carryover allocations
Section 1.42-7 - Substantially bond-financed buildings. [Reserved]
Section 1.42-8 - Election of appropriate percentage month
Section 1.42-9 - For use by the general public
Section 1.42-10 - Utility allowances
Section 1.42-11 - Provision of services
Section 1.42-12 - Effective dates and transitional rules
Section 1.42-13 - Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions
Section 1.42-14 - Allocation rules for post-2000 State housing credit ceiling amount
Section 1.42-15 - Available unit rule
Section 1.42-16 - Eligible basis reduced by federal grants
Section 1.42-17 - Qualified allocation plan
Section 1.42-18 - Qualified contracts
Section 1.42-19 - Average income test
Section 1.42-19T - Average income test (temporary)
Section 1.42A-1 - General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979
Section 1.43-0 - Table of contents
Section 1.43-1 - The enhanced oil recovery credit-general rules
Section 1.43-2 - Qualified enhanced oil recovery project
Section 1.43-3 - Certification
Section 1.43-4 - Qualified enhanced oil recovery costs
Section 1.43-5 - At-risk limitation. [Reserved]
Section 1.43-6 - Election out of section 43
Section 1.43-7 - Effective date of regulations
Section 1.44-1 - Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977
Section 1.44-2 - Property to which credit for purchase of new principal residence applies
Section 1.44-3 - Certificate by seller
Section 1.44-4 - Recapture for certain dispositions
Section 1.44-5 - Definitions
Section 1.44B-1 - Credit for employment of certain new employees