Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®
About Us
Don't have an account? Request a trial
  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter A
  5. Part IV
  6. Subpart D

Subpart D — Business Related Credits (Sections 38 to 45T)

Internal Revenue Code, § 38. General Business Credit

Internal Revenue Code, § 39. Carryback And Carryforward Of Unused Credits

Internal Revenue Code, § 40. Alcohol, Etc. Used As Fuel

Internal Revenue Code, § 40A. Biodiesel And Renewable Diesel Used As Fuel

Internal Revenue Code, § 41. Credit For Increasing Research Activities

Internal Revenue Code, § 42. Low-Income Housing Credit

Internal Revenue Code, § 43. Enhanced Oil Recovery Credit

Internal Revenue Code, § 44. Expenditures To Provide Access To Disabled Individuals

Internal Revenue Code, § 45. Electricity Produced From Certain Renewable Resources, Etc.

Internal Revenue Code, § 45A. Indian Employment Credit

Internal Revenue Code, § 45B. Credit For Portion Of Employer Social Security Taxes Paid With Respect To Employee Cash Tips

Internal Revenue Code, § 45C. Clinical Testing Expenses For Certain Drugs For Rare Diseases Or Conditions

Internal Revenue Code, § 45D. New Markets Tax Credit

Internal Revenue Code, § 45E. Small Employer Pension Plan Startup Costs

Internal Revenue Code, § 45F. Employer-Provided Child Care Credit

Internal Revenue Code, § 45G. Railroad Track Maintenance Credit

Internal Revenue Code, § 45H. Credit For Production Of Low Sulfur Diesel Fuel.

Internal Revenue Code, § 45I. Credit For Producing Oil And Gas From Marginal Wells

Internal Revenue Code, § 45J. Credit For Production From Advanced Nuclear Power Facilities

Internal Revenue Code, § 45K. Credit For Producing Fuel From A Nonconventional Source

Internal Revenue Code, § 45L. New Energy Efficient Home Credit

Internal Revenue Code, § 45M. Energy Efficient Appliance Credit [Repealed]

Internal Revenue Code, § 45N. Mine Rescue Team Training Credit

Internal Revenue Code, § 45O. Agricultural Chemicals Security Credit

Internal Revenue Code, § 45P. Employer Wage Credit For Employees Who Are Active Duty Members Of The Uniformed Services

Internal Revenue Code, § 45Q. Credit For Carbon Oxide Sequestration

Internal Revenue Code, § 45R. Employee Health Insurance Expenses Of Small Employers

Internal Revenue Code, § 45S. Employer Credit For Paid Family And Medical Leave

Internal Revenue Code, § 45T. Auto-Enrollment Option For Retirement Savings Options Provided By Small Employers

Bloomberg Tax News Top Stories View More