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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)

Sec. 46. Amount Of Credit

Sec. 47. Rehabilitation Credit

Sec. 48. Energy Credit

Sec. 48A. Qualifying Advanced Coal Project Credit

Sec. 48B. Qualifying Gasification Project Credit

Sec. 48C. Qualifying Advanced Energy Project Credit

Sec. 48D. Qualifying Therapeutic Discovery Project Credit [Repealed]

Sec. 49. At-Risk Rules

Sec. 50. Other Special Rules

Sec. 50A. Amount Of Credit [Repealed]

Sec. 50B. Definitions; Special Rules [Repealed]