Section 1.6418-0 - [Effective 7/1/2024] Table of contentsThis section lists the captions contained in §§ 1.6418-1 through 1.6418-5.
§ 1.6418-1 Transfer of eligible credits.(a) Transfer of eligible credits.(d) Eligible credit property.(g) Section 6418 regulations.(h) Specified credit portion.(i) Statutory references.(k) Transferee partnership.(l) Transferee S corporation.(n) Transferor partnership.(o) Transferor S corporation.(p) Transferred specified credit portion.§ 1.6418-2 Rules for making transfer elections.(b) Manner and due date of making a transfer election.(c) Limitations after a transfer election is made.(d) Determining the eligible credit.(e) Treatment of payments made in connection with a transfer election.(f) Transferee taxpayer's treatment of eligible credit.§ 1.6418-3 Additional rules for partnerships and S corporations.(a) Rules applicable to both partnerships and S corporations.(b) Rules applicable to partnerships.(c) Rules applicable to S corporations.(d) Transfer election by a partnership or an S corporation.§ 1.6418-4 Additional information and registration.(a) Pre-filing registration and election.(b) Pre-filing registration requirements.§ 1.6418-5 Special rules.(a) Excessive credit transfer tax imposed.(b) Excessive credit transfer defined.(c) Basis reduction under section 50(c).(d) Notification and impact of recapture under section 50(a) or 49(b).(e) Notification and impact of recapture under section 45Q(f)(4).(f) Notification and impact of recapture under section 48(a)(10)(C).(g) Impact of an ineffective transfer election by an eligible taxpayer.(h) Carryback and carryforward.(i) Rules applicable to real estate investment trusts.