1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Credits Against Tax
  6. Subtopic - credits allowable under sections 30 through 45D
  7. 26 CFR § 1.38-1
26 CFR § 1.38-1
Investment in certain depreciable property
June 25, 2020
CFR

Regulations under sections 46 through 50 are prescribed under the authority granted the Secretary by section 38(b) to prescribe regulations as may be necessary to carry out the purposes of section 38 and subpart B, part IV, subchapter A, chapter 1 of the Code.

[44 FR 20417, Apr. 5, 1979]

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§ 1.37-3 Credit for individuals under age 65 who have public retirement system income
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§ 1.40-1 Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1)

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