26 USC Subtitle A, CHAPTER 1, Subchapter A, PART IV, Subpart D: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax LiabilityPART IV-CREDITS AGAINST TAXSubpart D-Business Related Credits

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Subpart D-Business Related Credits

Sec.

38.

General business credit.

39.

Carryback and carryforward of unused credits.

40.

Alcohol used as fuel.

41.

Credit for increasing research activities.

41.¹

Employee stock ownership credit.

42.

Low-income housing credit.

43.

Enhanced oil recovery credit.

44.

Expenditures to provide access to disabled individuals.

45.

Electricity produced from certain renewable resources.

45A.

Indian employment credit.

45B.

Credit for portion of employer social security taxes paid with respect to employee cash tips.

Amendments

1993- Pub. L. 103–66, title XIII, §§13322(e), 13443(c), Aug. 10, 1993, 107 Stat. 563 , 569, added items 45A and 45B.

1992- Pub. L. 102–486, title XIX, §1914(d), Oct. 24, 1992, 106 Stat. 3023 , added item 45.

1990- Pub. L. 101–508, title XI, §§11511(c)(1), 11611(d), Nov. 5, 1990, 104 Stat. 1388–485 , 1388-503, added items 43 and 44.

1986- Pub. L. 99–514, title II, §§231(d)(3)(K), 252(d), Oct. 22, 1986, 100 Stat. 2180 , 2205, added item 41 relating to credit for increasing research activities and item 42.

1984- Pub. L. 98–369, div. A, title IV, §471(b), July 18, 1984, 98 Stat. 826 , added subpart D heading and analysis of sections for subpart D, consisting of items 38 (new), 39 (new), 40 (formerly 44E), and 41 (formerly 44G). Former subpart D was redesignated F.

Subpart Referred to in Other Sections

This subpart is referred to in sections 42, 49, 50, 53, 469, 6401 of this title.

¹ Section 41 repealed by Pub. L. 99–514 without corresponding amendment of subpart analysis.