26 U.S.C. §§ 50A, 50B
Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2), July 18, 1984, 98 Stat. 833
[§§ 50A, 50B. Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2) , July 18, 1984 , 98 Stat. 833 ]
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Cited by 7
- 26 CFR § 1.50A-1 — Determination of amount.
- 26 CFR § 1.50A-2 — Carryback and carryover of unused credit.
- 26 CFR § 1.50B-2 — Electing small business corporations.
- 26 CFR § 1.50B-3 — Estates and trusts.
- 26 CFR § 1.50B-4 — Partnerships.
- 26 CFR § 1.50B-5 — Limitations with respect to certain persons.
- 26 CFR § 1.6411-1 — Tentative carryback adjustments.
Nearby sections (25 sections)
- 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- 50A · Repealed.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- 51A · Repealed.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.…
- 52 · Special rules
- 53 · Credit for prior year minimum tax liability
- 54 · Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131…
- 54A · Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131…
- 54AA · Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017,…
- 55 · Alternative minimum tax imposed
- 56 · Adjustments in computing alternative minimum taxable income
- 56A · Adjusted financial statement income
- 57 · Items of tax preference
- 58 · Denial of certain losses