26 U.S.C. § 46 - Amount of credit

Cite as:26 U.S.C. § 46
Currency:Current through P.L. 116-21 (6/12/2019)
 
FREE EXCERPT

For purposes of section 38, the amount of the investment credit determined under this section for any taxable year shall be the sum of-

(1) the rehabilitation credit,

(2) the energy credit,

(3) the qualifying advanced coal project credit,

(4) the qualifying gasification project credit,

(5) the qualifying advanced energy project credit, and

(6) the qualifying therapeutic discovery project credit.

To continue reading

FREE SIGN UP