{"data":{"id":"us/26-cfr-1.45x-0","jurisdiction":"us","citation":"26 CFR 1.45X-0","heading":"X-0 Table of contents.","body":"This section lists the major captions contained in §§ 1.45X-1 through 1.45X-4.\n§ 1.45X-1 General rules applicable to the advanced manufacturing production credit.\n(a) Overview.\n(b) Credit amount.\n(c) Definition of produced by the taxpayer.\n(d) Produced in the United States.\n(e) Production and sale in a trade or business.\n(f) Sale of integrated components.\n(g) Interaction between sections 45X and 48C.\n(h) [Reserved]\n(i) Anti-abuse rule.\n(j) Applicability date.\n§ 1.45X-2 Sale to unrelated person.\n(a) In general.\n(b) Definitions.\n(c) Special rule for sale to related person.\n(d) Related person election.\n(e) Sales of integrated components to related person.\n(f) Applicability date.\n§ 1.45X-3 Eligible components.\n(a) In general.\n(b) Solar energy components.\n(c) Wind energy components.\n(d) Inverters.\n(e) Qualifying battery component.\n(f) Phase out rule.\n(g) Applicability date.\n§ 1.45X-4 Applicable critical minerals.\n(a) In general.\n(b) Definitions.\n(c) Credit amount.\n(d) Applicability date.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"aac23347603f652311fe2777e4f8a78975e4d63e087c9cf766eb725e4d4b464a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.45v-6","next":"us/26-cfr-1.45x-1"},"notice":"GroundRules: Original legal text. Not legal advice."}