Subjgrp 5. credits allowable under sections 30 through 45D

• § 1.42-15 - Available unit rule.
• § 1.42-16 - Eligible basis reduced by federal grants.
• § 1.42-17 - Qualified allocation plan.
• § 1.42-18 - Qualified contracts.
• § 1.42-19 -
• § 1.42-19T - Average income test (temporary).
• § 1.42A-1 - General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
• § 1.43-0 - Table of contents.
• § 1.43-1 - The enhanced oil recovery credit—general rules.
• § 1.43-2 - Qualified enhanced oil recovery project.
• § 1.43-3 - Certification
• § 1.43-4 - Qualified enhanced oil recovery costs.
• § 1.43-5 - At-risk limitation. [Reserved]
• § 1.43-6 - Election out of section 43.
• § 1.43-7 - Effective date of regulations.
• § 1.44-1 - Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
• § 1.44-2 - Property to which credit for purchase of new principal residence applies.
• § 1.44-3 - Certificate by seller.
• § 1.44-4 - Recapture for certain dispositions.
• § 1.44-5 - Definitions.
• § 1.44B-1 - Credit for employment of certain new employees.
• § 1.30-1 - Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
• §§ 1.30C-1—1.30C-2 - §[Reserved]
• § 1.30C-3 - Rules relating to the increased credit amount for prevailing wage and apprenticeship.
• § 1.30D-0 - Table of contents.
• § 1.30D-1 - Credit for new clean vehicles.
• § 1.30D-2 - Definitions for purposes of section 30D.
• § 1.30D-3 - Critical minerals and battery components requirements.
• § 1.30D-4 - Special rules.
• § 1.30D-5 - Transfer of credit.
• § 1.30D-6 - Foreign entity of concern restriction.
• § 1.31-1 - Credit for tax withheld on wages.
• § 1.31-2 - Credit for “special refunds” of employee social security tax.
• § 1.32-2 - Earned income credit for taxable years beginning after December 31, 1978.
• § 1.32-3 - Eligibility requirements after denial of the earned income credit.
• § 1.34-1 - Special rule for owners of certain business entities.
• § 1.35-1 - Partially tax-exempt interest received by individuals.
• § 1.35-2 - Taxpayers not entitled to credit.
• § 1.36B-0 - Table of contents.
• § 1.36B-1 - Premium tax credit definitions.
• § 1.36B-2 - Eligibility for premium tax credit.
• § 1.36B-3 - Computing the premium assistance credit amount.
• § 1.36B-4 - Reconciling the premium tax credit with advance credit payments.
• § 1.36B-5 - Information reporting by Exchanges.
• § 1.36B-6 - Minimum value.
• § 1.37-1 - General rules for the credit for the elderly.
• § 1.37-2 - Credit for individuals age 65 or over.
• § 1.37-3 - Credit for individuals under age 65 who have public retirement system income.
• § 1.38-1 - Investment in certain depreciable property.
• § 1.40-1 - Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
• § 1.41-0 - Table of contents.
• § 1.41-1 - Credit for increasing research activities.
• § 1.41-2 - Qualified research expenses.
• § 1.41-3 - Base amount for taxable years beginning on or after January 3, 2001.
• § 1.41-4 - Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
• § 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]
• § 1.41-5A - Basic research for taxable years beginning before January 1, 1987.
• § 1.41-6 - Aggregation of expenditures.
• § 1.41-7 - Special rules.
• § 1.41-8 - Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008.
• § 1.41-9 - Alternative simplified credit.
• § 1.42-0 - Table of contents.
• § 1.42-0T - Table of contents.
• § 1.42-1 - 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.
• § 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]
• § 1.42-3 - 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).
• § 1.42-4 - Application of not-for-profit rules of section 183 to low-income housing credit activities.
• § 1.42-5 - Monitoring compliance with low-income housing credit requirements.
• § 1.42-6 - Buildings qualifying for carryover allocations.
• § 1.42-7 - Substantially bond-financed buildings. [Reserved]
• § 1.42-8 - Election of appropriate percentage month.
• § 1.42-9 - For use by the general public.
• § 1.42-10 - Utility allowances.
• § 1.42-11 - Provision of services.
• § 1.42-12 - Effective dates and transitional rules.
• § 1.42-13 - Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
• § 1.42-14 - Allocation rules for post-2000 State housing credit ceiling amount.