Subpart E. Rules for Computing Investment Credit
- § 46 - Amount of credit
- § 47 - Rehabilitation credit
- § 48 - Energy credit
- § 48A - Qualifying advanced coal project credit
- § 48B - Qualifying gasification project credit
- § 48C - Qualifying advanced energy project credit
- § 48D - Advanced manufacturing investment credit
- § 48E - Clean electricity investment credit
- § 49 - At-risk rules
- § 50 - Other special rules
- § 50A, 50B - Repealed.