General Business Credits

Sections

• 1.38-1
  § 1.38-1 Investment in certain depreciable property.
• 1.40-1
  § 1.40-1 Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
• 1.41-0
  § 1.41-0 Table of contents.
• 1.41-1
  § 1.41-1 Credit for increasing research activities.
• 1.41-2
  § 1.41-2 Qualified research expenses.
• 1.41-3
  § 1.41-3 Base amount for taxable years beginning on or after January 3, 2001.
• 1.41-4
  § 1.41-4 Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
• 1.41-4A
  § 1.41-4A Qualified research for taxable years beginning before January 1, 1986.
• 1.41-5
  § 1.41-5 Basic research for taxable years beginning after December 31, 1986. [Reserved]
• 1.41-5A
  § 1.41-5A Basic research for taxable years beginning before January 1, 1987.
• 1.41-6
  § 1.41-6 Aggregation of expenditures.
• 1.41-7
  § 1.41-7 Special rules.
• 1.41-8
  § 1.41-8 Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008.
• 1.41-9
  § 1.41-9 Alternative simplified credit.
• 1.42-0
  § 1.42-0 Table of contents.
• 1.42-0T
  § 1.42-0T Table of contents.
• 1.42-1
  § 1.42-1 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.
• 1.42-1T
  § 1.42-1T 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).
• 1.42-2
  § 1.42-2 [Reserved]
• 1.42-3
  § 1.42-3 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).
• 1.42-4
  § 1.42-4 Application of not-for-profit rules of section 183 to low-income housing credit activities.
• 1.42-5
  § 1.42-5 Monitoring compliance with low-income housing credit requirements.
• 1.42-6
  § 1.42-6 Buildings qualifying for carryover allocations.
• 1.42-7
  § 1.42-7 Substantially bond-financed buildings. [Reserved]
• 1.42-8
  § 1.42-8 Election of appropriate percentage month.
• 1.42-9
  § 1.42-9 For use by the general public.
• 1.42-10
  § 1.42-10 Utility allowances.
• 1.42-11
  § 1.42-11 Provision of services.
• 1.42-12
  § 1.42-12 Effective dates and transitional rules.
• 1.42-13
  § 1.42-13 Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
• 1.42-14
  § 1.42-14 Allocation rules for post-2000 State housing credit ceiling amount.
• 1.42-15
  § 1.42-15 Available unit rule.
• 1.42-16
  § 1.42-16 Eligible basis reduced by federal grants.
• 1.42-17
  § 1.42-17 Qualified allocation plan.
• 1.42-18
  § 1.42-18 Qualified contracts.
• 1.42-19
  § 1.42-19 Average income test.
• 1.42A-1
  § 1.42A-1 General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
• 1.43-0
  § 1.43-0 Table of contents.
• 1.43-1
  § 1.43-1 The enhanced oil recovery credit—general rules.
• 1.43-2
  § 1.43-2 Qualified enhanced oil recovery project.
• 1.43-3
  § 1.43-3 Certification
• 1.43-4
  § 1.43-4 Qualified enhanced oil recovery costs.
• 1.43-5
  § 1.43-5 At-risk limitation. [Reserved]
• 1.43-6
  § 1.43-6 Election out of section 43.
• 1.43-7
  § 1.43-7 Effective date of regulations.
• 1.44-1
  § 1.44-1 Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
• 1.44-2
  § 1.44-2 Property to which credit for purchase of new principal residence applies.
• 1.44-3
  § 1.44-3 Certificate by seller.
• 1.44-4
  § 1.44-4 Recapture for certain dispositions.
• 1.44-5
  § 1.44-5 Definitions.
• 1.44B-1
  § 1.44B-1 Credit for employment of certain new employees.