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