26 USC Subtitle A, CHAPTER 1, Subchapter A, PART IV, Subpart E: 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 E-Rules for Computing Investment Credit

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Subpart E-Rules for Computing Investment Credit

Sec.

46.

Amount of credit.

47.

Rehabilitation credit.

48.

Energy credit; reforestation credit.

49.

At-risk rules.

50.

Other special rules.

Amendments

1990- Pub. L. 101–508, title XI, §11813(a), Nov. 5, 1990, 104 Stat. 1388–536 , amended heading and analysis generally, substituting in heading "Investment Credit" for "Credit for Investment in Certain Depreciable Property", in item 47 "Rehabilitation Credit" for "Certain dispositions, etc., of section 38 property", in item 48 "Energy credit; reforestation credit" for "Definitions; special rules", in item 49 "At-risk rules" for "Termination of regular percentage", and adding item 50.

1986- Pub. L. 99–514, title II, §211(c), Oct. 22, 1986, 100 Stat. 2168 , added item 49.

1984- Pub. L. 98–369, div. A, title IV, §474(n)(1), July 18, 1984, 98 Stat. 833 , substituted "E" for "B" as subpart designation.

1978- Pub. L. 95–600, title III, §312(c)(5), Nov. 6, 1978, 92 Stat. 2826 , struck out item 49 "Termination for period beginning April 19, 1969, and ending during 1971" and item 50 "Restoration of credit".

1971- Pub. L. 92–178, title I, §101(b)(5), Dec. 10, 1971, 85 Stat. 499 , substituted "Termination for period beginning April 19, 1969, and ending during 1971" for "Termination of credit" in item 49 and added item 50.

1969- Pub. L. 91–172, title VII, §703(d), Dec. 30, 1969, 83 Stat. 667 , added item 49.

1962- Pub. L. 87–834, §2(b), Oct. 16, 1962, 76 Stat. 963 , added subpart B.

Subpart Referred to in Other Sections

This subpart is referred to in section 53 of this title.