Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
/
Subpart E—Rules for Computing Investment Credit...
Subpart E—Rules for Computing Investment Credit (§§ 46 – 50A)
§ 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 Repealed.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. Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2), July 18, 1984, 98 Stat. 833]