General Business Credits
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.38-1 Investment in certain depreciable property.
- § 1.40-1 Questions and answers relating to the meaning of the term “qualified mixture”…
- § 1.41-0 Table of contents.
- § 1.41-1 Credit for increasing research activities.
- § 1.41-2 Qualified research expenses.
- § 1.41-3 Base amount for taxable years beginning on or after January 3, 2001.
- § 1.41-4 Qualified research for expenditures paid or incurred in taxable years ending…
- § 1.41-4A Qualified research for taxable years beginning before January 1, 1986.
- § 1.41-5 Basic research for taxable years beginning after December 31, 1986. [Reserved]
- § 1.41-5A Basic research for taxable years beginning before January 1, 1987.
- § 1.41-6 Aggregation of expenditures.
- § 1.41-7 Special rules.
- § 1.41-8 Alternative incremental credit applicable for taxable years beginning on or…
- § 1.41-9 Alternative simplified credit.
- § 1.42-0 Table of contents.
- § 1.42-0T Table of contents.
- § 1.42-1 Limitation on low-income housing credit allowed with respect to qualified…
- § 1.42-1T Limitation on low-income housing credit allowed with respect to qualified…
- § 1.42-2 [Reserved]
- § 1.42-3 Treatment of buildings financed with proceeds from a loan under an Affordable…
- § 1.42-4 Application of not-for-profit rules of section 183 to low-income housing…
- § 1.42-5 Monitoring compliance with low-income housing credit requirements.
- § 1.42-6 Buildings qualifying for carryover allocations.
- § 1.42-7 Substantially bond-financed buildings. [Reserved]
- § 1.42-8 Election of appropriate percentage month.
- § 1.42-9 For use by the general public.
- § 1.42-10 Utility allowances.
- § 1.42-11 Provision of services.
- § 1.42-12 Effective dates and transitional rules.
- § 1.42-13 Rules necessary and appropriate; housing credit agencies' correction of…
- § 1.42-14 Allocation rules for post-2000 State housing credit ceiling amount.
- § 1.42-15 Available unit rule.
- § 1.42-16 Eligible basis reduced by federal grants.
- § 1.42-17 Qualified allocation plan.
- § 1.42-18 Qualified contracts.
- § 1.42-19 Average income test.
- § 1.42A-1 General tax credit for taxable years ending after December 31, 1975, and…
- § 1.43-0 Table of contents.
- § 1.43-1 The enhanced oil recovery credit—general rules.
- § 1.43-2 Qualified enhanced oil recovery project.
- § 1.43-3 Certification
- § 1.43-4 Qualified enhanced oil recovery costs.
- § 1.43-5 At-risk limitation. [Reserved]
- § 1.43-6 Election out of section 43.
- § 1.43-7 Effective date of regulations.
- § 1.44-1 Allowance of credit for purchase of new principal residence after March 12,…
- § 1.44-2 Property to which credit for purchase of new principal residence applies.
- § 1.44-3 Certificate by seller.
- § 1.44-4 Recapture for certain dispositions.
- § 1.44-5 Definitions.
- § 1.44B-1 Credit for employment of certain new employees.
Get a plain-English answer with a citation back to this text.
Ask AI about this code