PocketLaw | CFR 26 | Credits Allowable Under Sections 30 Through 45D

Credits Allowable Under Sections 30 Through 45D

Checkout our iOS App for a better way to browser and research.

Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.

Credit for tax withheld on wages.

Credit for “special refunds” of employee social security tax.

Earned income credit for taxable years beginning after December 31, 1978.

Eligibility requirements after denial of the earned income credit.

Special rule for owners of certain business entities.

Partially tax-exempt interest received by individuals.

Taxpayers not entitled to credit.

Section
1.36B-0

Table of contents.

Section
1.36B-1

Premium tax credit definitions.

Section
1.36B-2

Eligibility for premium tax credit.

Section
1.36B-3

Computing the premium assistance credit amount.

Section
1.36B-4

Reconciling the premium tax credit with advance credit payments.

Section
1.36B-5

Information reporting by Exchanges.

Section
1.36B-6

Minimum value.

General rules for the credit for the elderly.

Credit for individuals age 65 or over.

Credit for individuals under age 65 who have public retirement system income.

Investment in certain depreciable property.

Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).

Table of contents.

Credit for increasing research activities.

Qualified research expenses.

Base amount for taxable years beginning on or after January 3, 2001.

Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.

Section
1.41-4A

Qualified research for taxable years beginning before January 1, 1986.

§ 1.41-5 Basic research for taxable years beginning after December 31, 1986. [Reserved]

Section
1.41-5A

Basic research for taxable years beginning before January 1, 1987.

Aggregation of expenditures.

Special rules.

Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008.

Alternative simplified credit.

Table of contents.

Section
1.42-0T

Table of contents.

Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency.

Section
1.42-1T

Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary).

§ 1.42-2 [Reserved]

Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA).

Application of not-for-profit rules of section 183 to low-income housing credit activities.

Monitoring compliance with low-income housing credit requirements.

Buildings qualifying for carryover allocations.

§ 1.42-7 Substantially bond-financed buildings. [Reserved]

Election of appropriate percentage month.

For use by the general public.

Section
1.42-10

Utility allowances.

Section
1.42-11

Provision of services.

Section
1.42-12

Effective dates and transitional rules.

Section
1.42-13

Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.

Section
1.42-14

Allocation rules for post-2000 State housing credit ceiling amount.

Section
1.42-15

Available unit rule.

Section
1.42-16

Eligible basis reduced by federal grants.

Section
1.42-17

Qualified allocation plan.

Section
1.42-18

Qualified contracts.

Section
1.42A-1

General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.

Table of contents.

The enhanced oil recovery credit - general rules.

Qualified enhanced oil recovery project.

Certification

Qualified enhanced oil recovery costs.

§ 1.43-5 At-risk limitation. [Reserved]

Election out of section 43.

Effective date of regulations.

Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.

Property to which credit for purchase of new principal residence applies.

Certificate by seller.

Recapture for certain dispositions.

Definitions.

Section
1.44B-1

Credit for employment of certain new employees.