26 USC 46 - Amount of credit

For purposes of section 38, the amount of the investment credit determined under this section for any taxable year shall be the sum of

(1) the rehabilitation credit,

(2) the energy credit^[1]

(3) the qualifying advanced coal project credit, and

(4) the qualifying gasification project credit.

[1] So in original. Probably should be followed by a comma.

26 U.S.C. § 46 - Amount of credit