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Treasury Regulations (26 C.F.R.)

26 CFR § 1.6418-0

Table of contents.

Official textecfr.govlast amended

This 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. (b) Eligible taxpayer. (c) Eligible credit. (d) Eligible credit property. (e) Guidance. (f) Paid in cash. (g) Section 6418 regulations. (h) Specified credit portion. (i) Statutory references. (j) Transfer election. (k) Transferee partnership. (l) Transferee S corporation. (m) Transferee taxpayer. (n) Transferor partnership. (o) Transferor S corporation. (p) Transferred specified credit portion. (q) U.S. territory. (r) Applicability date.

§ 1.6418-2 Rules for making transfer elections.

(a) Transfer election. (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. (g) Applicability date.

§ 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. (e) Examples. (f) Applicability date.

§ 1.6418-4 Additional information and registration.

(a) Pre-filing registration and election. (b) Pre-filing registration requirements. (c) Registration number. (d) Applicability date.

§ 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. (j) Applicability date.

[T.D. 9993, 89 FR 34800, Apr. 30, 2024]

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In this part (40 sections)
  1. 1.6164-8 · Payments on termination.
  2. 1.6164-9 · Cross references.
  3. 1.6165-1 · Bonds where time to pay the tax or deficiency has been…
  4. 1.6302-1 · Deposit rules for corporation income and estimated income…
  5. 1.6302-2 · Deposit rules for tax withheld on nonresident aliens and…
  6. 1.6302-3 · Deposit rules for estimated taxes of certain trusts.
  7. 1.6302-4 · Voluntary payments by electronic funds transfer.
  8. 1.6361-1 · Collection and administration of qualified State individual…
  9. 1.6411-1 · Tentative carryback adjustments.
  10. 1.6411-2 · Computation of tentative carryback adjustment.
  11. 1.6411-3 · Allowance of adjustments.
  12. 1.6411-4 · Consolidated groups.
  13. 1.6414-1 · Credit or refund of tax withheld on nonresident aliens and…
  14. 1.6417-0 · Table of Contents.
  15. 1.6417-1 · Elective payment election of applicable credits.
  16. 1.6417-2 · Rules for making elective payment elections.
  17. 1.6417-3 · Special rules for electing taxpayers.
  18. 1.6417-4 · Elective payment election for electing taxpayers that are…
  19. 1.6417-5 · Additional information and registration.
  20. 1.6417-6 · Special rules.
  21. 1.6418-0 · Table of contents.
  22. 1.6418-1 · Transfer of eligible credits.
  23. 1.6418-2 · Rules for making transfer elections.
  24. 1.6418-3 · Additional rules for partnerships and S corporations.
  25. 1.6418-4 · Additional information and registration.
  26. 1.6418-5 · Special rules.
  27. 1.6425-1 · Adjustment of overpayment of estimated income tax by…
  28. 1.6425-2 · Computation of adjustment of overpayment of estimated tax.
  29. 1.6425-3 · Allowance of adjustments.
  30. 1.6654-1 · Addition to the tax in the case of an individual.
  31. 1.6654-2 · Exceptions to imposition of the addition to the tax in the…
  32. 1.6654-3 · Short taxable years of individuals.
  33. 1.6654-4 · [Reserved]
  34. 1.6654-5 · Payments of estimated tax.
  35. 1.6654-6 · Nonresident alien individuals.
  36. 1.6654-7 · Applicability.
  37. 1.6655-0 · Table of contents.
  38. 1.6655-1 · Addition to the tax in the case of a corporation.
  39. 1.6655-2 · Annualized income installment method.
  40. 1.6655-2T · Safe harbor for certain installments of tax due before July…
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