Subjgrp 8. rules for computing credit for investment in certain depreciable property

• § 1.45-0 - Table of contents.
• §§ 1.45-1—1.45-5 - §[Reserved]
• § 1.45-6 - Increased credit amount.
• § 1.45-7 - Prevailing wage requirements.
• § 1.45-8 - Apprenticeship requirements.
• §§ 1.45-9-1.45.11 - §[Reserved]
• § 1.45-12 - Recordkeeping and reporting.
• § 1.45D-0 - Table of contents.
• § 1.45D-1 - New markets tax credit.
• § 1.45G-0 - Table of contents for the railroad track maintenance credit rules.
• § 1.45G-1 - Railroad track maintenance credit.
• §§ 1.45L-1-1.45L-2 - §[Reserved]
• § 1.45L-3 - Rules relating to the increased credit amount for prevailing wage.
• § 1.45Q-0 - Table of Contents
• § 1.45Q-1 - Credit for Carbon Oxide Sequestration.
• § 1.45Q-2 - Definitions for Purposes of §through 1.45Q-5.
• § 1.45Q-3 - Secure Geological Storage.
• § 1.45Q-4 - Utilization of Qualified Carbon Oxide.
• § 1.45Q-5 - Recapture of Credit.
• § 1.45Q-6 - Rules relating to the increased credit amount for prevailing wage and apprenticeship.
• § 1.45R-0 - Table of contents.
• § 1.45R-1 - Definitions.
• § 1.45R-2 - Eligibility for the credit.
• § 1.45R-3 - Calculating the credit.
• § 1.45R-4 - Uniform percentage of premium paid.
• § 1.45R-5 - Claiming the credit.
• §§ 1.45U-1-1.45U-2 - §[Reserved]
• § 1.45U-3 - Rules relating to the increased credit amount for prevailing wage.
• § 1.45V-0 - Table of contents.
• § 1.45V-1 - Credit for production of clean hydrogen.
• § 1.45V-2 - Special rules.
• § 1.45V-3 - Rules relating to the increased credit amount for prevailing wage and apprenticeship.
• § 1.45V-4 - Procedures for determining lifecycle greenhouse gas emissions rates for qualified clean hydrogen.
• § 1.45V-5 - Procedures for verification of qualified clean hydrogen production and sale or use.
• § 1.45V-6 - Rules for determining the placed in service date for an existing facility that is modified or retrofitted to produce qualified clean hydrogen.
• § 1.45X-0 - Table of contents.
• § 1.45X-1 - General rules applicable to the advanced manufacturing production credit.
• § 1.45X-2 - Sale to unrelated person.
• § 1.45X-3 - Eligible components.
• § 1.45X-4 - Applicable critical minerals.
• § 1.45Y-0 - Table of contents.
• § 1.45Y-1 - Clean electricity production credit.
• § 1.45Y-2 - Qualified facility for purposes of section 45Y.
• § 1.45Y-3 - Rules relating to the increased credit amount for prevailing wage and apprenticeship.
• § 1.45Y-4 - Rules of general application.
• § 1.45Y-5 - Greenhouse gas emissions rates for qualified facilities under section 45Y.
• §§ 1.45Z-1-1.45Z-2 - §[Reserved]
• § 1.45Z-3 - Rules relating to the increased credit amount for prevailing wage and apprenticeship.
• § 1.46-1 - Determination of amount.
• § 1.46-2 - Carryback and carryover of unused credit.
• § 1.46-3 - Qualified investment.
• § 1.46-4 - Limitations with respect to certain persons.
• § 1.46-5 - Qualified progress expenditures.
• § 1.46-6 - Limitation in case of certain regulated companies.
• § 1.46-7 - Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
• § 1.46-8 - Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
• § 1.46-9 - Requirements for taxpayers electing an extra one-half percent additional investment credit.
• § 1.46-10 - [Reserved]
• § 1.47-1 - Recomputation of credit allowed by section 38.
• § 1.47-2 - “Disposition” and “cessation”.
• § 1.47-3 - Exceptions to the application of § 1.47-1.
• § 1.47-4 - Electing small business corporation.
• § 1.47-5 - Estates and trusts.
• § 1.47-6 - Partnerships.
• § 1.47-7 - Rehabilitation credit allocated over a 5-year period.
• § 1.48-1 - Definition of section 38 property.
• § 1.48-2 - New section 38 property.
• § 1.48-3 - Used section 38 property.
• § 1.48-4 - Election of lessor of new section 38 property to treat lessee as purchaser.
• § 1.48-5 - Electing small business corporations.
• § 1.48-6 - Estates and trusts.
• § 1.48-9 - Definition of energy property.
• § 1.48-10 - Single purpose agricultural or horticultural structures.
• § 1.48-11 - Qualified rehabilitated building; expenditures incurred before January 1, 1982.
• § 1.48-12 - Qualified rehabilitated building; expenditures incurred after December 31, 1981.
• § 1.48-13 - Rules relating to the increased credit amount for prevailing wage and apprenticeship.
• § 1.48-14 - Rules applicable to energy property.
• § 1.48-15 - Election to treat clean hydrogen production facility as energy property.
• §§ 1.48C-1-1.48C-2 - §[Reserved]
• § 1.48C-3 - Rules relating to the increased credit amount for prevailing wage and apprenticeship.
• § 1.48D-0. - Table of contents.
• § 1.48D-1 - Advanced manufacturing investment credit determined.
• § 1.48D-2 - Definitions.
• § 1.48D-3 - Qualified property.
• § 1.48D-4 - Advanced manufacturing facility of an eligible taxpayer.
• § 1.48D-5 - Beginning of construction.
• § 1.48D-6 - Elective payment election.
• § 1.48(e)-0 - Table of contents.
• § 1.48(e)-1 - Low-Income Communities Bonus Credit Program.
• § 1.48E-0 - Table of contents.
• § 1.48E-1 - Clean electricity investment credit.
• § 1.48E-2 - Qualified investments in qualified facilities and EST for purposes of section 48E.
• § 1.48E-3 - Rules relating to the increased credit for prevailing wage and apprenticeship.
• § 1.48E-4 - Rules of general application.
• § 1.48E-5 - Greenhouse gas emissions rates for qualified facilities under section 48E.
• § 1.48E(h)-0 - Table of contents.
• § 1.48E(h)-1 - Clean Electricity Low-Income Communities Bonus Credit Amount Program.
• § 1.50-0 - Table of contents.
• § 1.50-1 - Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer.
• § 1.50-2 - Recapture of the advanced manufacturing investment credit in the case of certain expansions.