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- 26 CFR 1.42-9 · -9 For use by the general public.
- 26 CFR 1.42-10 · -10 Utility allowances.
- 26 CFR 1.42-11 · -11 Provision of services.
- 26 CFR 1.42-12 · -12 Effective dates and transitional rules.
- 26 CFR 1.42-13 · -13 Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
- 26 CFR 1.42-14 · -14 Allocation rules for post-2000 State housing credit ceiling amount.
- 26 CFR 1.42-15 · -15 Available unit rule.
- 26 CFR 1.42-16 · -16 Eligible basis reduced by federal grants.
- 26 CFR 1.42-17 · -17 Qualified allocation plan.
- 26 CFR 1.42-18 · -18 Qualified contracts.
- 26 CFR 1.42-19 · -19 Average income test.
- 26 CFR 1.42A-1 · A-1 General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
- 26 CFR 1.43-0 · -0 Table of contents.
- 26 CFR 1.43-1 · -1 The enhanced oil recovery credit—general rules.
- 26 CFR 1.43-2 · -2 Qualified enhanced oil recovery project.
- 26 CFR 1.43-3 · -3 Certification
- 26 CFR 1.43-4 · -4 Qualified enhanced oil recovery costs.
- 26 CFR 1.43-5 · -5 At-risk limitation. [Reserved]
- 26 CFR 1.43-6 · -6 Election out of section 43.
- 26 CFR 1.43-7 · -7 Effective date of regulations.
- 26 CFR 1.44-1 · -1 Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
- 26 CFR 1.44-2 · -2 Property to which credit for purchase of new principal residence applies.
- 26 CFR 1.44-3 · -3 Certificate by seller.
- 26 CFR 1.44-4 · -4 Recapture for certain dispositions.
- 26 CFR 1.44-5 · -5 Definitions.
- 26 CFR 1.44B-1 · B-1 Credit for employment of certain new employees.
- 26 CFR 1.41-0A · -0A Table of contents.
- 26 CFR 1.41-3A · -3A Base period research expense.
- 26 CFR 1.45-0 · -0 Table of contents.
- 26 CFR 1.45-1 - 1.45-5 · §§ 1.45-1-1.45-5 [Reserved]
- 26 CFR 1.45-6 · -6 Increased credit amount.
- 26 CFR 1.45-7 · -7 Prevailing wage requirements.
- 26 CFR 1.45-8 · -8 Apprenticeship requirements.
- 26 CFR 1.45-9-1.45.11 · §§ 1.45-9-1.45.11 [Reserved]
- 26 CFR 1.45-12 · -12 Recordkeeping and reporting.
- 26 CFR 1.45D-0 · D-0 Table of contents.
- 26 CFR 1.45D-1 · D-1 New markets tax credit.
- 26 CFR 1.45G-0 · G-0 Table of contents for the railroad track maintenance credit rules.
- 26 CFR 1.45G-1 · G-1 Railroad track maintenance credit.
- 26 CFR 1.45L-1-1.45L-2 · §§ 1.45L-1-1.45L-2 [Reserved]
- 26 CFR 1.45L-3 · L-3 Rules relating to the increased credit amount for prevailing wage.
- 26 CFR 1.45Q-0 · Q-0 Table of Contents
- 26 CFR 1.45Q-1 · Q-1 Credit for Carbon Oxide Sequestration.
- 26 CFR 1.45Q-2 · Q-2 Definitions for Purposes of §§ 1.45Q-1 through 1.45Q-5.
- 26 CFR 1.45Q-3 · Q-3 Secure Geological Storage.
- 26 CFR 1.45Q-4 · Q-4 Utilization of Qualified Carbon Oxide.
- 26 CFR 1.45Q-5 · Q-5 Recapture of Credit.
- 26 CFR 1.45Q-6 · Q-6 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- 26 CFR 1.45R-0 · R-0 Table of contents.
- 26 CFR 1.45R-1 · R-1 Definitions.
- 26 CFR 1.45R-2 · R-2 Eligibility for the credit.
- 26 CFR 1.45R-3 · R-3 Calculating the credit.
- 26 CFR 1.45R-4 · R-4 Uniform percentage of premium paid.
- 26 CFR 1.45R-5 · R-5 Claiming the credit.
- 26 CFR 1.45U-1 - 1.45U-2 · §§ 1.45U-1-1.45U-2 [Reserved]
- 26 CFR 1.45U-3 · U-3 Rules relating to the increased credit amount for prevailing wage.
- 26 CFR 1.45V-0 · V-0 Table of contents.
- 26 CFR 1.45V-1 · V-1 Credit for production of clean hydrogen.
- 26 CFR 1.45V-2 · V-2 Special rules.
- 26 CFR 1.45V-3 · V-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- 26 CFR 1.45V-4 · V-4 Procedures for determining lifecycle greenhouse gas emissions rates for qualified clean hydrogen.
- 26 CFR 1.45V-5 · V-5 Procedures for verification of qualified clean hydrogen production and sale or use.
- 26 CFR 1.45V-6 · V-6 Rules for determining the placed in service date for an existing facility that is modified or retrofitted to produce qualified clean hydrogen.
- 26 CFR 1.45X-0 · X-0 Table of contents.
- 26 CFR 1.45X-1 · X-1 General rules applicable to the advanced manufacturing production credit.
- 26 CFR 1.45X-2 · X-2 Sale to unrelated person.
- 26 CFR 1.45X-3 · X-3 Eligible components.
- 26 CFR 1.45X-4 · X-4 Applicable critical minerals.
- 26 CFR 1.45Y-0 · Y-0 Table of contents.
- 26 CFR 1.45Y-1 · Y-1 Clean electricity production credit.
- 26 CFR 1.45Y-2 · Y-2 Qualified facility for purposes of section 45Y.
- 26 CFR 1.45Y-3 · Y-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- 26 CFR 1.45Y-4 · Y-4 Rules of general application.
- 26 CFR 1.45Y-5 · Y-5 Greenhouse gas emissions rates for qualified facilities under section 45Y.
- 26 CFR 1.45Z-1-1.45Z-2 · §§ 1.45Z-1-1.45Z-2 [Reserved]
- 26 CFR 1.45Z-3 · Z-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- 26 CFR 1.46-1 · -1 Determination of amount.
- 26 CFR 1.46-2 · -2 Carryback and carryover of unused credit.
- 26 CFR 1.46-3 · -3 Qualified investment.
- 26 CFR 1.46-4 · -4 Limitations with respect to certain persons.
- 26 CFR 1.46-5 · -5 Qualified progress expenditures.
- 26 CFR 1.46-6 · -6 Limitation in case of certain regulated companies.
- 26 CFR 1.46-7 · -7 Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
- 26 CFR 1.46-8 · -8 Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
- 26 CFR 1.46-9 · -9 Requirements for taxpayers electing an extra one-half percent additional investment credit.
- 26 CFR 1.46-10 · -10 [Reserved]
- 26 CFR 1.47-1 · -1 Recomputation of credit allowed by section 38.
- 26 CFR 1.47-2 · -2 “Disposition” and “cessation”.
- 26 CFR 1.47-3 · -3 Exceptions to the application of § 1.47-1.
- 26 CFR 1.47-4 · -4 Electing small business corporation.
- 26 CFR 1.47-5 · -5 Estates and trusts.
- 26 CFR 1.47-6 · -6 Partnerships.
- 26 CFR 1.47-7 · -7 Rehabilitation credit allocated over a 5-year period.
- 26 CFR 1.48-1 · -1 Definition of section 38 property.
- 26 CFR 1.48-2 · -2 New section 38 property.
- 26 CFR 1.48-3 · -3 Used section 38 property.
- 26 CFR 1.48-4 · -4 Election of lessor of new section 38 property to treat lessee as purchaser.
- 26 CFR 1.48-5 · -5 Electing small business corporations.
- 26 CFR 1.48-6 · -6 Estates and trusts.
- 26 CFR 1.48-9 · -9 Definition of energy property.