26 U.S.C. § 46
Amount of credit
For purposes of section 38, the amount of the investment credit determined under this section for any taxable year shall be the sum of—
the rehabilitation credit,
the energy credit,
the qualifying advanced coal project credit,
the qualifying gasification project credit,
the qualifying advanced energy project credit,
the advanced manufacturing investment credit, and
the clean electricity investment credit.
Source: view the official text
Cited by 76
- 26 CFR § 1.1502-3 — Consolidated tax credits.
- 26 CFR § 1.1502-79 — Separate return years.
- 26 CFR § 1.167(a)-11 — Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.
- 26 CFR § 1.167(l)-1 — Limitations on reasonable allowance in case of property of certain public utilities.
- 26 CFR § 1.280F-1T — Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary).
- 26 CFR § 1.280F-2T — Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
- 26 CFR § 1.280F-3T — Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary).
- 26 CFR § 1.367(a)-6T — Transfer of foreign branch with previously deducted losses (temporary).
- 26 CFR § 1.38-1 — Investment in certain depreciable property.
- 26 CFR § 1.381(c)(23)-1 — Investment credit carryovers in certain corporate acquisitions.
- 26 CFR § 1.383-1 — Special limitations on certain capital losses and excess credits.
- 26 CFR § 1.451-3 — Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting.
Show 48 more
- 26 CFR § 1.45X-3 — Eligible components.
- 26 CFR § 1.45X-4 — Applicable critical minerals.
- 26 CFR § 1.46-1 — Determination of amount.
- 26 CFR § 1.46-2 — Carryback and carryover of unused credit.
- 26 CFR § 1.46-3 — Qualified investment.
- 26 CFR § 1.46-4 — Limitations with respect to certain persons.
- 26 CFR § 1.46-5 — Qualified progress expenditures.
- 26 CFR § 1.46-6 — Limitation in case of certain regulated companies.
- 26 CFR § 1.46-7 — Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
- 26 CFR § 1.46-8 — Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
- 26 CFR § 1.46-9 — Requirements for taxpayers electing an extra one-half percent additional investment credit.
- 26 CFR § 1.469-3T — Passive activity credit (temporary).
- 26 CFR § 1.47-1 — Recomputation of credit allowed by section 38.
- 26 CFR § 1.47-7 — Rehabilitation credit allocated over a 5-year period.
- 26 CFR § 1.48-1 — Definition of section 38 property.
- 26 CFR § 1.48-11 — Qualified rehabilitated building; expenditures incurred before January 1, 1982.
- 26 CFR § 1.48-12 — Qualified rehabilitated building; expenditures incurred after December 31, 1981.
- 26 CFR § 1.48-3 — Used section 38 property.
- 26 CFR § 1.48-4 — Election of lessor of new section 38 property to treat lessee as purchaser.
- 26 CFR § 1.48-5 — Electing small business corporations.
- 26 CFR § 1.48-6 — Estates and trusts.
- 26 CFR § 1.48D-2 — Definitions.
- 26 CFR § 1.48D-5 — Beginning of construction.
- 26 CFR § 1.48D-6 — Elective payment election.
- 26 CFR § 1.48E(h)-1 — Clean Electricity Low-Income Communities Bonus Credit Amount Program.
- 26 CFR § 1.48E-1 — Clean electricity investment credit.
- 26 CFR § 1.50-1 — Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer.
- 26 CFR § 1.50-2 — Recapture of the advanced manufacturing investment credit in the case of certain expansions.
- 26 CFR § 1.52-3 — Limitations with respect to certain persons.
- 26 CFR § 1.59A-1 — Base erosion and anti-abuse tax.
- 26 CFR § 1.6411-1 — Tentative carryback adjustments.
- 26 CFR § 1.6417-2 — Rules for making elective payment elections.
- 26 CFR § 1.6418-2 — Rules for making transfer elections.
- 26 CFR § 1.6654-2 — Exceptions to imposition of the addition to the tax in the case of individuals.
- 26 CFR § 1.9006-1 — Interest and penalties in case of certain taxable years.
- 26 CFR § 12.3 — Investment credit, public utility property elections.
- 26 CFR § 301.6225-2 — Modification of imputed underpayment.
- 26 CFR § 301.6231(a)(3)-1 — Partnership items.
- 26 CFR § 301.6402-5 — Offset of past-due support against overpayment.
- 26 CFR § 301.6402-6 — Offset of past-due, legally enforceable debt against overpayment.
- 26 CFR § 301.6404-3 — Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service.
- 26 CFR § 301.6511(d)-4 — Overpayment of income tax on account of investment credit carryback.
- 26 CFR § 301.6621-2T — Questions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary).
- 26 CFR § 301.9100-5T — Time and manner of making certain elections under the Tax Equity and Fiscal Responsibility Act of 1982.
- 26 CFR § 301.9100-6T — Time and manner of making certain elections under the Deficit Reduction Act of 1984.
- 26 CFR § 7.48-2 — Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975.
- 26 CFR § 9.1 — Investment credit—public utility property elections.
- 26 U.S.C. § 111 — Recovery of tax benefit items
Nearby sections (25 sections)
- 45O · Agricultural chemicals security credit
- 45P · Employer wage credit for employees who are active duty members of…
- 45Q · Credit for carbon oxide sequestration
- 45R · Employee health insurance expenses of small employers
- 45S · Employer credit for paid family and medical leave
- 45T · Auto-enrollment option for retirement savings options provided by…
- 45U · Zero-emission nuclear power production credit
- 45V · Credit for production of clean hydrogen
- 45W · Credit for qualified commercial clean vehicles
- 45X · Advanced manufacturing production credit
- 45Y · Clean electricity production credit
- 45Z · Clean fuel production 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 · Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2), July 18,…
- 51 · Amount of credit
- 51A · Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A), Dec.…