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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter A
  5. Part IV
  6. Subpart E

Subpart E — Rules For Computing Investment Credit (Sections 46 to 50B)

Internal Revenue Code, § 46. Amount Of Credit

Internal Revenue Code, § 47. Rehabilitation Credit

Internal Revenue Code, § 48. Energy Credit

Internal Revenue Code, § 48A. Qualifying Advanced Coal Project Credit

Internal Revenue Code, § 48B. Qualifying Gasification Project Credit

Internal Revenue Code, § 48C. Qualifying Advanced Energy Project Credit

Internal Revenue Code, § 48D. Qualifying Therapeutic Discovery Project Credit [Repealed]

Internal Revenue Code, § 49. At-Risk Rules

Internal Revenue Code, § 50. Other Special Rules

Internal Revenue Code, § 50A. Amount Of Credit [Repealed]

Internal Revenue Code, § 50B. Definitions; Special Rules [Repealed]

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