Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 46
Amount of credit
Official textgovinfo.govlast amended
For purposes of section 38, the amount of the investment credit determined under this section for any taxable year shall be the sum of—
# (1)
the rehabilitation credit,
# (2)
the energy credit,
# (3)
the qualifying advanced coal project credit,
# (4)
the qualifying gasification project credit,
# (5)
the qualifying advanced energy project credit,
# (6)
the advanced manufacturing investment credit, and
# (7)
the clean electricity investment credit.
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- 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
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