26 CFR Topic
rules for computing credit for investment in certain depreciable property
June 25, 2020
§
1.47-4
Electing small business corporation
§
1.47-5
Estates and trusts
§
1.47-6
Partnerships
§
1.48-1
Definition of section 38 property
§
1.45D-0
Table of contents
§
1.45D-1
New markets tax credit
§
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
§
1.45G-0
Table of contents for the railroad track maintenance credit rules
§
1.45G-1
Railroad track maintenance credit
§
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
§
1.46-1
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
§
1.48-9
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
§
1.50-1
Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer
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