CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter A— Determination of Tax Liability›PART IV— CREDITS AGAINST TAX
Subpart E— Rules for Computing Investment Credit
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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. Advanced manufacturing investment credit
- § 48E. Clean electricity investment credit
- § 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 Repealed.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…
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