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26 CFR 1.45D-1 - New markets tax credit.


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Document in Context
   
Collapse    Title 26 - Internal Revenue
Parts 1 - 801. April 1, 2011.
Toc - Table Of Contents
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Chapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) (Parts 1 - 801)
Toc - Table Of Contents
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Subchapter A - INCOME TAX (CONTINUED) (Parts 1 - 19)
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Part 1 - INCOME TAXES (CONTINUED)
Toc - Table Of Contents (Parts 1 - 1)
Section 1.0-1 - Internal Revenue Code of 1954 and regulations.
Section 1.1551-1 - Disallowance of surtax exemption and accumulated earnings credit.
Section 1.1552-1 - Earnings and profits.
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Subjgrp - Accounting Periods (Part 1)
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Subjgrp - Taxable Year for Which Items of Gross Income Included (Part 1)
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Subjgrp - Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds (Part 1)
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Subjgrp - Computation of Consolidated Taxable Income (Part 1)
Section 1.46-1 - Determination of amount.
Section 1.46-2 - Carryback and carryover of unused credit.
Section 1.46-3 - Qualified investment.
Section 1.46-4 - Limitations with respect to certain persons.
Section 1.46-5 - Qualified progress expenditures.
Section 1.46-6 - Limitation in case of certain regulated companies.
Section 1.46-7 - Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
Section 1.46-8 - Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
Section 1.46-9 - Requirements for taxpayers electing an extra one-half percent additional investment credit.
Section 1.46-10 - [Reserved]
Section 1.46-11 - Commuter highway vehicles.
Section 1.47-1 - Recomputation of credit allowed by section 38.
Section 1.47-2 - “Disposition” and “cessation”.
Section 1.47-3 - Exceptions to the application of § 1.47-1.
Section 1.47-4 - Electing small business corporation.
Section 1.47-5 - Estates and trusts.
Section 1.47-6 - Partnerships.
Section 1.48-1 - Definition of section 38 property.
Section 1.48-2 - New section 38 property.
Section 1.48-3 - Used section 38 property.
Section 1.48-4 - Election of lessor of new section 38 property to treat lessee as purchaser.
Section 1.48-5 - Electing small business corporations.
Section 1.48-6 - Estates and trusts.
Section 1.48-9 - Definition of energy property.
Section 1.48-10 - Single purpose agricultural or horticultural structures.
Section 1.48-11 - Qualified rehabilitated building; expenditures incurred before January 1, 1982.
Section 1.48-12 - Qualified rehabilitated building; expenditures incurred after December 31, 1981.
Section 1.50-1 - Restoration of credit.
Section 1.45d-1 - New markets tax credit.
Section 1.45g-0 - Table of contents for the railroad track maintenance credit rules.
Section 1.45g-1 - Railroad track maintenance credit.
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Subjgrp - Wash Sales of Stock Or Securities (Part 1)
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Subjgrp - Items Not Deductible (Part 1)
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Subjgrp - Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on Or After... (Part 1)
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Subjgrp - Foreign Personal Holding Companies (Part 1)
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Subjgrp - Regulations Applicable for Tax Years for Which A Return Is Due on Or Before August 11, 1999 (Part 1)
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Subchapter D - MISCELLANEOUS EXCISE TAXES (Parts 40 - 169)
Collapse    Title 26 - Internal Revenue
Parts 1 - 1. April 1, 2011.
Toc - Table Of Contents
Toc - Table Of Contents
Toc - Table Of Contents (Parts 1 - 1)
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Subjgrp - Pension, Profit-Sharing, Stock Bonus Plans, Etc. (Part 1)