Rules for Computing Credit for Investment in Certain Depreciable Property

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Rules for Computing Credit for Investment in Certain Depreciable Property

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Section
1.45D-0

Table of contents.

Section
1.45D-1

New markets tax credit.

Section
1.45G-0

Table of contents for the railroad track maintenance credit rules.

Section
1.45G-1

Railroad track maintenance credit.

Section
1.45Q-0

Table of Contents

Section
1.45Q-1

Credit for Carbon Oxide Sequestration.

Section
1.45Q-2

Definitions for Purposes of §§ 1.45Q-1 through 1.45Q-5.

Section
1.45Q-3

Secure Geological Storage.

Section
1.45Q-4

Utilization of Qualified Carbon Oxide.

Section
1.45Q-5

Recapture of Credit.

Section
1.45R-0

Table of contents.

Section
1.45R-1

Definitions.

Section
1.45R-2

Eligibility for the credit.

Section
1.45R-3

Calculating the credit.

Section
1.45R-4

Uniform percentage of premium paid.

Section
1.45R-5

Claiming the credit.

Section
1.46-1

Determination of amount.

Section
1.46-2

Carryback and carryover of unused credit.

Section
1.46-3

Qualified investment.

Section
1.46-4

Limitations with respect to certain persons.

Section
1.46-5

Qualified progress expenditures.

Section
1.46-6

Limitation in case of certain regulated companies.

Section
1.46-7

Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.

Section
1.46-8

Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).

Section
1.46-9

Requirements for taxpayers electing an extra one-half percent additional investment credit.

Section
1.46-10

§ 1.46-10 [Reserved]

Section
1.47-1

Recomputation of credit allowed by section 38.

Section
1.47-2

“Disposition” and “cessation”.

Section
1.47-3

Exceptions to the application of § 1.47-1.

Section
1.47-4

Electing small business corporation.

Section
1.47-5

Estates and trusts.

Section
1.47-6

Partnerships.

Section
1.47-7

Rehabilitation credit allocated over a 5-year period.

Section
1.48-1

Definition of section 38 property.

Section
1.48-2

New section 38 property.

Section
1.48-3

Used section 38 property.

Section
1.48-4

Election of lessor of new section 38 property to treat lessee as purchaser.

Section
1.48-5

Electing small business corporations.

Section
1.48-6

Estates and trusts.

Section
1.48-9

Definition of energy property.

Section
1.48-10

Single purpose agricultural or horticultural structures.

Section
1.48-11

Qualified rehabilitated building; expenditures incurred before January 1, 1982.

Section
1.48-12

Qualified rehabilitated building; expenditures incurred after December 31, 1981.

Section
1.50-1

Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer.