Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle

Special rule for owners of certain business entities

Available unit rule

Credit for tax withheld on wages

Credit for “special refunds” of employee social security tax

Earned income credit for taxable years beginning after December 31, 1978

Eligibility requirements after denial of the earned income credit

Effective dates and transitional rules

Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions

Partially tax-exempt interest received by individuals

Taxpayers not entitled to credit

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Premium tax credit definitions

Eligibility for premium tax credit

Computing the premium assistance credit amount

Reconciling the premium tax credit with advance credit payments

Information reporting by Exchanges

Minimum value

General rules for the credit for the elderly

Credit for individuals age 65 or over

Credit for individuals under age 65 who have public retirement system income

Investment in certain depreciable property

Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1)

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Credit for increasing research activities

Qualified research expenses

Base amount for taxable years beginning on or after January 3, 2001

Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003

Qualified research for taxable years beginning before January 1, 1986

Basic research for taxable years beginning after December 31, 1986. [Reserved]

Basic research for taxable years beginning before January 1, 1987

Aggregation of expenditures

Special rules

Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008

Alternative simplified credit

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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

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)

[Reserved]

Allocation rules for post-2000 State housing credit ceiling amount

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)

Application of not-for-profit rules of section 183 to low-income housing credit activities

Monitoring compliance with low-income housing credit requirements

Buildings qualifying for carryover allocations

Substantially bond-financed buildings. [Reserved]

Election of appropriate percentage month

For use by the general public

Utility allowances

Provision of services

Eligible basis reduced by federal grants

Qualified allocation plan

Qualified contracts

General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979

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The enhanced oil recovery credit—general rules

Qualified enhanced oil recovery project

Certification

Qualified enhanced oil recovery costs

At-risk limitation. [Reserved]

Election out of section 43

Effective date of regulations

Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977

Property to which credit for purchase of new principal residence applies

Certificate by seller

Recapture for certain dispositions

Definitions

Credit for employment of certain new employees