Rules for Computing Credit for Investment in Certain Depreciable Property

Sections

• 1.45-0
  § 1.45-0 Table of contents.
• 1.45-1 - 1.45-5
  §§ 1.45-1-1.45-5 [Reserved]
• 1.45-6
  § 1.45-6 Increased credit amount.
• 1.45-7
  § 1.45-7 Prevailing wage requirements.
• 1.45-8
  § 1.45-8 Apprenticeship requirements.
• 1.45-9-1.45.11
  §§ 1.45-9-1.45.11 [Reserved]
• 1.45-12
  § 1.45-12 Recordkeeping and reporting.
• 1.45D-0
  § 1.45D-0 Table of contents.
• 1.45D-1
  § 1.45D-1 New markets tax credit.
• 1.45G-0
  § 1.45G-0 Table of contents for the railroad track maintenance credit rules.
• 1.45G-1
  § 1.45G-1 Railroad track maintenance credit.
• 1.45L-1-1.45L-2
  §§ 1.45L-1-1.45L-2 [Reserved]
• 1.45L-3
  § 1.45L-3 Rules relating to the increased credit amount for prevailing wage.
• 1.45Q-0
  § 1.45Q-0 Table of Contents
• 1.45Q-1
  § 1.45Q-1 Credit for Carbon Oxide Sequestration.
• 1.45Q-2
  § 1.45Q-2 Definitions for Purposes of §§ 1.45Q-1 through 1.45Q-5.
• 1.45Q-3
  § 1.45Q-3 Secure Geological Storage.
• 1.45Q-4
  § 1.45Q-4 Utilization of Qualified Carbon Oxide.
• 1.45Q-5
  § 1.45Q-5 Recapture of Credit.
• 1.45Q-6
  § 1.45Q-6 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
• 1.45R-0
  § 1.45R-0 Table of contents.
• 1.45R-1
  § 1.45R-1 Definitions.
• 1.45R-2
  § 1.45R-2 Eligibility for the credit.
• 1.45R-3
  § 1.45R-3 Calculating the credit.
• 1.45R-4
  § 1.45R-4 Uniform percentage of premium paid.
• 1.45R-5
  § 1.45R-5 Claiming the credit.
• 1.45U-1-1.45U-2
  §§ 1.45U-1-1.45U-2 [Reserved]
• 1.45U-3
  § 1.45U-3 Rules relating to the increased credit amount for prevailing wage.
• 1.45V-0
  § 1.45V-0 Table of contents.
• 1.45V-1
  § 1.45V-1 Credit for production of clean hydrogen.
• 1.45V-2
  § 1.45V-2 Special rules.
• 1.45V-3
  § 1.45V-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
• 1.45V-4
  § 1.45V-4 Procedures for determining lifecycle greenhouse gas emissions rates for qualified clean hydrogen.
• 1.45V-5
  § 1.45V-5 Procedures for verification of qualified clean hydrogen production and sale or use.
• 1.45V-6
  § 1.45V-6 Rules for determining the placed in service date for an existing facility that is modified or retrofitted to produce qualified clean hydrogen.
• 1.45X-0
  § 1.45X-0 Table of contents.
• 1.45X-1
  § 1.45X-1 General rules applicable to the advanced manufacturing production credit.
• 1.45X-2
  § 1.45X-2 Sale to unrelated person.
• 1.45X-3
  § 1.45X-3 Eligible components.
• 1.45X-4
  § 1.45X-4 Applicable critical minerals.
• 1.45Y-0
  § 1.45Y-0 Table of contents.
• 1.45Y-1
  § 1.45Y-1 Clean electricity production credit.
• 1.45Y-2
  § 1.45Y-2 Qualified facility for purposes of section 45Y.
• 1.45Y-3
  § 1.45Y-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
• 1.45Y-4
  § 1.45Y-4 Rules of general application.
• 1.45Y-5
  § 1.45Y-5 Greenhouse gas emissions rates for qualified facilities under section 45Y.
• 1.45Z-1-1.45Z-2
  §§ 1.45Z-1-1.45Z-2 [Reserved]
• 1.45Z-3
  § 1.45Z-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
• 1.46-1
  § 1.46-1 Determination of amount.
• 1.46-2
  § 1.46-2 Carryback and carryover of unused credit.
• 1.46-3
  § 1.46-3 Qualified investment.
• 1.46-4
  § 1.46-4 Limitations with respect to certain persons.
• 1.46-5
  § 1.46-5 Qualified progress expenditures.
• 1.46-6
  § 1.46-6 Limitation in case of certain regulated companies.
• 1.46-7
  § 1.46-7 Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
• 1.46-8
  § 1.46-8 Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
• 1.46-9
  § 1.46-9 Requirements for taxpayers electing an extra one-half percent additional investment credit.
• 1.46-10
  § 1.46-10 [Reserved]
• 1.47-1
  § 1.47-1 Recomputation of credit allowed by section 38.
• 1.47-2
  § 1.47-2 “Disposition” and “cessation”.
• 1.47-3
  § 1.47-3 Exceptions to the application of § 1.47-1.
• 1.47-4
  § 1.47-4 Electing small business corporation.
• 1.47-5
  § 1.47-5 Estates and trusts.
• 1.47-6
  § 1.47-6 Partnerships.
• 1.47-7
  § 1.47-7 Rehabilitation credit allocated over a 5-year period.
• 1.48-1
  § 1.48-1 Definition of section 38 property.
• 1.48-2
  § 1.48-2 New section 38 property.
• 1.48-3
  § 1.48-3 Used section 38 property.
• 1.48-4
  § 1.48-4 Election of lessor of new section 38 property to treat lessee as purchaser.
• 1.48-5
  § 1.48-5 Electing small business corporations.
• 1.48-6
  § 1.48-6 Estates and trusts.
• 1.48-9
  § 1.48-9 Definition of energy property.
• 1.48-10
  § 1.48-10 Single purpose agricultural or horticultural structures.
• 1.48-11
  § 1.48-11 Qualified rehabilitated building; expenditures incurred before January 1, 1982.
• 1.48-12
  § 1.48-12 Qualified rehabilitated building; expenditures incurred after December 31, 1981.
• 1.48-13
  § 1.48-13 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
• 1.48-14
  § 1.48-14 Rules applicable to energy property.
• 1.48-15
  § 1.48-15 Election to treat clean hydrogen production facility as energy property.
• 1.48(e)-0
  § 1.48(e)-0 Table of contents.
• 1.48(e)-1
  § 1.48(e)-1 Low-Income Communities Bonus Credit Program.
• 1.48C-1-1.48C-2
  §§ 1.48C-1-1.48C-2 [Reserved]
• 1.48C-3
  § 1.48C-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
• 1.48D-0
  § 1.48D-0 Table of contents.
• 1.48D-1
  § 1.48D-1 Advanced manufacturing investment credit determined.
• 1.48D-2
  § 1.48D-2 Definitions.
• 1.48D-3
  § 1.48D-3 Qualified property.
• 1.48D-4
  § 1.48D-4 Advanced manufacturing facility of an eligible taxpayer.
• 1.48D-5
  § 1.48D-5 Beginning of construction.
• 1.48D-6
  § 1.48D-6 Elective payment election.
• 1.48E-0
  § 1.48E-0 Table of contents.
• 1.48E-1
  § 1.48E-1 Clean electricity investment credit.
• 1.48E-2
  § 1.48E-2 Qualified investments in qualified facilities and EST for purposes of section 48E.
• 1.48E-3
  § 1.48E-3 Rules relating to the increased credit for prevailing wage and apprenticeship.
• 1.48E-4
  § 1.48E-4 Rules of general application.
• 1.48E-5
  § 1.48E-5 Greenhouse gas emissions rates for qualified facilities under section 48E.
• 1.48E(h)-0
  § 1.48E(h)-0 Table of contents.
• 1.48E(h)-1
  § 1.48E(h)-1 Clean Electricity Low-Income Communities Bonus Credit Amount Program.
• 1.50-0
  § 1.50-0 Table of contents.
• 1.50-1
  § 1.50-1 Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer.
• 1.50-2
  § 1.50-2 Recapture of the advanced manufacturing investment credit in the case of certain expansions.