There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter A - Determination of Tax Liability (§§ 1 - 59B)
Part IV - CREDITS AGAINST TAX (§§ 21 - 54AA)
Subpart D - Business Related Credits (§§ 38 - 45R)
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Metadata
Publication Title | United States Code, 2012 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 45R |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 38 - General business credit
- Section 39 - Carryback and carryforward of unused credits
- Section 40 - Alcohol, etc., used as fuel
- Section 40A - Biodiesel and renewable diesel used as fuel
- Section 41 - Credit for increasing research activities
- Section 42 - Low-income housing credit
- Section 43 - Enhanced oil recovery credit
- Section 44 - Expenditures to provide access to disabled individuals
- Section 44A - Renumbered §21
- Section 44B - Repealed. Pub. L. 98-369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833
- Section 44C - Renumbered §23
- Section 44D - Renumbered §29
- Section 44E - Renumbered §40
- Section 44F - Renumbered §30
- Section 44G - Renumbered §41
- Section 44H - Renumbered §45C
- Section 45 - Electricity produced from certain renewable resources, etc.
- Section 45A - Indian employment credit
- Section 45B - Credit for portion of employer social security taxes paid with respect to employee cash tips
- Section 45C - Clinical testing expenses for certain drugs for rare diseases or conditions
- Section 45D - New markets tax credit
- Section 45E - Small employer pension plan startup costs
- Section 45F - Employer-provided child care credit
- Section 45G - Railroad track maintenance credit
- Section 45H - Credit for production of low sulfur diesel fuel
- Section 45I - Credit for producing oil and gas from marginal wells
- Section 45J - Credit for production from advanced nuclear power facilities
- Section 45K - Credit for producing fuel from a nonconventional source
- Section 45L - New energy efficient home credit
- Section 45M - Energy efficient appliance credit
- Section 45N - Mine rescue team training credit
- Section 45O - Agricultural chemicals security credit
- Section 45P - Employer wage credit for employees who are active duty members of the uniformed services
- Section 45Q - Credit for carbon dioxide sequestration
- Section 45R - Employee health insurance expenses of small employers
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