RULES FOR COMPUTING CREDIT FOR INVESTMENT IN CERTAIN DEPRECIABLE PROPERTY
- Section 1.45D-0 - Table of contents
- Section 1.45D-1 - New markets tax credit
- Section 1.45G-0 - Table of contents for the railroad track maintenance credit rules
- Section 1.45G-1 - Railroad track maintenance credit
- Section 1.45Q-0 - Table of Contents
- Section 1.45Q-1 - Credit for Carbon Oxide Sequestration
- Section 1.45Q-2 - Definitions for Purposes of Sections 1.45Q-1 through 1.45Q-5
- Section 1.45Q-3 - Secure Geological Storage
- Section 1.45Q-4 - Utilization of Qualified Carbon Oxide
- Section 1.45Q-5 - Recapture of Credit
- Section 1.45R-0 - Table of contents
- Section 1.45R-1 - Definitions
- Section 1.45R-2 - Eligibility for the credit
- Section 1.45R-3 - Calculating the credit
- Section 1.45R-4 - Uniform percentage of premium paid
- Section 1.45R-5 - Claiming the credit
- Section 1.46-1 - Determination of amount
- Section 1.46-2 - Carryback and carryover of unused credit
- Section 1.46-3 - Qualified investment
- Section 1.46-4 - Limitations with respect to certain persons
- Section 1.46-5 - Qualified progress expenditures
- Section 1.46-6 - Limitation in case of certain regulated companies
- Section 1.46-7 - Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc
- Section 1.46-10 - Reserved
- Section 1.47-1 - Recomputation of credit allowed by section 38
- Section 1.47-2 - "Disposition" and "cessation"
- Section 1.47-3 - Exceptions to the application of Section 1.47-1
- Section 1.47-4 - Electing small business corporation
- Section 1.47-5 - Estates and trusts
- Section 1.47-6 - Partnerships
- Section 1.47-7 - Rehabilitation credit allocated over a 5-year period
- Section 1.48(e)-0 - Table of contents
- Section 1.48(e)-1 - Low-Income Communities Bonus Credit Program
- Section 1.48-1 - Definition of section 38 property
- Section 1.48-2 - New section 38 property
- Section 1.48-3 - Used section 38 property
- Section 1.48-4 - Election of lessor of new section 38 property to treat lessee as purchaser
- Section 1.48-5 - Electing small business corporations
- Section 1.48-6 - Estates and trusts
- Section 1.48-9 - Definition of energy property
- Section 1.48-10 - Single purpose agricultural or horticultural structures
- Section 1.48-11 - Qualified rehabilitated building; expenditures incurred before January 1, 1982
- Section 1.48-12 - Qualified rehabilitated building; expenditures incurred after December 31, 1981
- Section 1.48D-0 - [Effective 5/10/2024] Table of contents
- Section 1.48D-1-1.48D-5 - [Effective 5/10/2024] Reserved
- Section 1.48D-6 - [Effective 5/10/2024] Elective payment election
- Section 1.48D-6T - [Removed effective 5/10/2024] Elective payment election
- Section 1.50-1 - Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer
- Section 1.46-8 - Requirements for taxpayers electing additional one-percent investment credit (TRASOP's)
- Section 1.46-9 - Requirements for taxpayers electing an extra one-half percent additional investment credit