Subpart D - Business Related Credits
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Subpart D - Business Related Credits
26 USC 38 - General business credit
26 USC 39 - Carryback and carryforward of unused credits
26 USC 40 - Alcohol used as fuel
26 USC 40A - Biodiesel and renewable diesel used as fuel
26 USC 41 - Credit for increasing research activities
26 USC 42 - Low-income housing credit
26 USC 43 - Enhanced oil recovery credit
26 USC 44 - Expenditures to provide access to disabled individuals
26 USC 44A - Renumbered 21]
26 USC 44B - Repealed. Pub. L. 98369, div. A, title IV, 474(m)(1), July 18, 1984, 98 Stat. 833]
26 USC 44C - Renumbered 23]
26 USC 44D - Renumbered 29]
26 USC 44E - Renumbered 40]
26 USC 44F - Renumbered 30]
26 USC 44G - Renumbered 41]
26 USC 44H - Renumbered 45C]
26 USC 45 - Electricity produced from certain renewable resources, etc.
26 USC 45A - Indian employment credit
26 USC 45B - Credit for portion of employer social security taxes paid with respect to employee cash tips
26 USC 45C - Clinical testing expenses for certain drugs for rare diseases or conditions
26 USC 45D - New markets tax credit
26 USC 45E - Small employer pension plan startup costs
26 USC 45F - Employer-provided child care credit
26 USC 45G - Railroad track maintenance credit
26 USC 45H - Credit for production of low sulfur diesel fuel
26 USC 45I - Credit for producing oil and gas from marginal wells
26 USC 45J - Credit for production from advanced nuclear power facilities
26 USC 45K - Credit for producing fuel from a nonconventional source
26 USC 45L - New energy efficient home credit
26 USC 45M - Energy efficient appliance credit
26 USC 45N - Mine rescue team training credit
‹ 26 USC 36 - Overpayments of tax
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26 USC 38 - General business credit ›
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