26 USC Subpart E
Rules for Computing Investment Credit
October 30, 2020
§
46
Amount of credit
§
47
Rehabilitation credit
§
48
Energy credit
§
48A
Qualifying advanced coal project credit
§
48B
Qualifying gasification project credit
§
48C
Qualifying advanced energy project credit
§
48D
Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(3)(A), Mar. 23, 2018, 132 Stat. 1209
§
49
At-risk rules
§
50
Other special rules
§
50A, 50B
50B. Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(2), July 18, 1984, 98 Stat. 833
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