There is a newer version of the US Code
2006 US Code
Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter A - Determination of Tax Liability
PART IV - CREDITS AGAINST TAX
Subpart D - Business Related Credits
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Publication Title | United States Code, 2006 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter A - Determination of Tax Liability PART IV - CREDITS AGAINST TAX Subpart D - Business Related Credits |
Contains | sections 38 to 45N |
Date | 2006 |
Laws in Effect as of Date | January 3, 2007 |
Positive Law | No |
Disposition | standard |
- Sec. 38 - General business credit
- Sec. 39 - Carryback and carryforward of unused credits
- Sec. 40 - Alcohol used as fuel
- Sec. 40A - Biodiesel and renewable diesel used as fuel
- Sec. 41 - Credit for increasing research activities
- Sec. 42 - Low-income housing credit
- Sec. 43 - Enhanced oil recovery credit
- Sec. 44 - Expenditures to provide access to disabled individuals
- Sec. 44A - Renumbered §21
- Sec. 44B - Repealed. Pub. L. 98-369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833
- Sec. 44C - Renumbered §23
- Sec. 44D - Renumbered §29
- Sec. 44E - Renumbered §40
- Sec. 44F - Renumbered §30
- Sec. 44G - Renumbered §41
- Sec. 44H - Renumbered §45C
- Sec. 45 - Electricity produced from certain renewable resources, etc.
- Sec. 45A - Indian employment credit
- Sec. 45B - Credit for portion of employer social security taxes paid with respect to employee cash tips
- Sec. 45C - Clinical testing expenses for certain drugs for rare diseases or conditions
- Sec. 45D - New markets tax credit
- Sec. 45E - Small employer pension plan startup costs
- Sec. 45F - Employer-provided child care credit
- Sec. 45G - Railroad track maintenance credit
- Sec. 45H - Credit for production of low sulfur diesel fuel
- Sec. 45I - Credit for producing oil and gas from marginal wells
- Sec. 45J - Credit for production from advanced nuclear power facilities
- Sec. 45K - Credit for producing fuel from a nonconventional source
- Sec. 45L - New energy efficient home credit
- Sec. 45M - Energy efficient appliance credit
- Sec. 45N - Mine rescue team training credit
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