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Introduction

SECTION 8. QUALIFIED PROGRESS

Internal Revenue Bulletin 2006-11 · 2026-10-03 edition · updated 2026-10-04 · United States

EXPENDITURES

.01 Section 48B(b)(3) provides that rules similar to the rules of § 46(c)(4) and (d) (as in effect on the day before the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of § 48B. Former §§ 46(c)(4) and 46(d) provided the rules for claiming the investment credit on qualified progress expenditures (as defined in former § 46(d)(3)) made by a taxpayer during the taxable year for

2006–11 I.R.B. 612 March 13, 2006

law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

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▸Contents — Internal Revenue Bulletin 2006-11
Internal Revenue Bulletin 2006-11

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