Rules for Computing Investment Credit

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Determination of Tax Liability
  7. CREDITS AGAINST TAX
  8. Rules for Computing Investment Credit

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Section
46

Amount of credit

Section
47

Rehabilitation credit

Section
48

Energy credit

Section
48A

Qualifying advanced coal project credit

Section
48B

Qualifying gasification project credit

Section
48C

Qualifying advanced energy project credit

Section
49

At-risk rules

Section
50

Other special rules