Federal Internal Revenue Code and Regulations

Carryback and Carryforward of Unused Credits

Electricity Produced From Certain Renewable Resources, etc.

Credit For Carbon Oxide Sequestration

Regulations:

§ 1.45Q-0Table of Contents

§ 1.45Q-1Credit for Carbon Oxide Sequestration.

§ 1.45Q-2Definitions for Purposes of §§ 1.45Q–1 through 1.45Q–5.

§ 1.45Q-3Secure Geological Storage.

§ 1.45Q-4Utilization of Qualified Carbon Oxide.

§ 1.45Q-5Recapture of Credit.

Amount of Credit

Regulations:

§ 1.46-1Determination of amount.

§ 1.46-2Carryback and carryover of unused credit.

§ 1.46-3Qualified investment.

§ 1.46-4Limitations with respect to certain persons.

§ 1.46-5Qualified progress expenditures.

§ 1.46-6Limitation in case of certain regulated companies.

§ 1.46-7Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.

§ 1.46-8Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).

§ 1.46-9Requirements for taxpayers electing an extra one-half percent additional investment credit.

Rehabilitation credit

Regulations:

§ 1.47-1Recomputation of credit allowed by section 38.

§ 1.47-2“Disposition” and “cessation”.

§ 1.47-3Exceptions to the application of § 1.47–1.

§ 1.47-4Electing small business corporation.

§ 1.47-5Estates and trusts.

§ 1.47-6Partnerships.

§ 1.47-7Rehabilitation credit allocated over a 5-year period.

Energy Credit

Regulations:

§ 1.48-1Definition of section 38 property.

§ 1.48-2New section 38 property.

§ 1.48-3Used section 38 property.

§ 1.48-4Election of lessor of new section 38 property to treat lessee as purchaser.

§ 1.48-5Electing small business corporations.

§ 1.48-6Estates and trusts.

§ 1.48-9Definition of energy property.

Other Special Rules

Regulations:

§ 1.50-1Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer.

Interest

Regulations:

1.163(j)-0Table of contents.

1.163(j)-1Definitions.

§ 1.163(j)-2Deduction for business interest expense limited.

§ 1.163(j)-3Relationship of the section 163(j) limitation to other provisions affecting interest.

§ 1.163(j)-4General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations.

§ 1.163(j)-5General rules governing disallowed business interest expense carryforwards for C corporations.

§ 1.163(j)-6Application of the section 163(j) limitation to partnerships and subchapter S corporations.

§ 1.163(j)-7Application of the section 163(j) limitation to foreign corporations and United States shareholders.

§ 1.163(j)-8 [Reserved]

§ 1.163(j)-9Elections for excepted trades or businesses; safe harbor for certain REITs.

§ 1.163(j)-10Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business.

§ 1.163(j)-11Transition rules.

Accelerated Cost Recovery System

Regulations:

§ 1.168(a)-1Modified accelerated cost recovery system.

§ 1.168(b)-1Definitions.

§ 1.168(d)-0Table of contents for the applicable convention rules.

§ 1.168(d)-1Applicable conventions—half-year and mid-quarter conventions.

§ 1.168(h)-1Like-kind exchanges involving tax-exempt use property.

§ 1.168(i)-0Table of contents for the general asset account rules.

§ 1.168(i)-1General asset accounts.

§ 1.168(i)-2Lease term.

§ 1.168(i)-3Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property.

§ 1.168(i)-4Changes in use.

§ 1.168(i)-5Table of contents.

§ 1.168(i)-6Like-kind exchanges and involuntary conversions.

§ 1.168(i)-7Accounting for MACRS property.

§ 1.168(i)-8Dispositions of MACRS property.

§ 1.168(j)-1TQuestions and answers concerning tax-exempt entity leasing rules (temporary).

§ 1.168(k)-0Table of contents.

§ 1.168(k)-1Additional first year depreciation deduction.

§ 1.168(k)-2Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.

Deductions limited to amount at risk

Regulations:

§ 1.465-1TAggregation of certain activities (temporary).

§ 1.465-8General rules; interest other than that of a creditor.

§ 1.465-20Treatment of amounts borrowed from certain persons and amounts protected against loss.

§1.465-27Qualified nonrecourse financing.

Certain payments for the use of property or services

Regulations:

§ 1.467-0Table of contents.

§ 1.467-1Treatment of lessors and lessees generally.

§ 1.467-2Rent accrual for section 467 rental agreements without adequate interest.

§ 1.467-3Disqualified leasebacks and long-term agreements.

§ 1.467-4Section 467 loan.

§ 1.467-5Section 467 rental agreements with variable interest.

§ 1.467-6 Section 467 rental agreements with contingent payments. [Reserved]

§ 1.467-7Section 467 recapture and other rules relating to dispositions and modifications.

§ 1.467-8Automatic consent to change to constant rental accrual for certain rental agreements.

§ 1.467-9Effective/applicability dates and automatic method changes for certain agreements.

Passive activity losses and credits limited

Regulations:

§ 1.469-0Table of contents.

§ 1.469-1General rules.

§ 1.469-1TGeneral rules (temporary).

§ 1.469-2Passive activity loss.

§ 1.469-2TPassive activity loss (temporary).

§ 1.469-3Passive activity credit.

§ 1.469-3TPassive activity credit (temporary).

§ 1.469-4Definition of activity.

§ 1.469-4TDefinition of activity (temporary).

§ 1.469-5Material participation.

§ 1.469-5TMaterial participation (temporary).

§ 1.469-6 Treatment of losses upon certain dispositions. [Reserved]

§ 1.469-7Treatment of self-charged items of interest income and deduction.

§ 1.469-8 Application of section 469 to trust, estates, and their beneficiaries. [Reserved]

§ 1.469-9Rules for certain rental real estate activities.

§ 1.469-10Application of section 469 to publicly traded partnerships.

§ 1.469-11Applicability date and transition rules.

Income and credits of partner

Regulations:

§ 1.702-1Income and credits of partner.

§ 1.702-2Net operating loss deduction of partner.

§ 1.702-3T4-Year spread (temporary).

Partner's distributive share

Regulations:

§ 1.704-1Partner's distributive share.

§ 1.704-1TPartner's distributive share (temporary).

§ 1.704-2Allocations attributable to nonrecourse liabilities.

§ 1.704-3Contributed property.

§ 1.704-4Distribution of contributed property.

Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction

Regulations:

§ 1.734-1Optional adjustment to basis of undistributed partnership property.

§ 1.734-2Adjustment after distribution to transferee partner.

Special rules where section 754 election or substantial built-in loss

Regulations:

§ 1.743-1Optional adjustment to basis of partnership property.

Treatment of certain liabilities

Regulations:

§ 1.752-0Table of contents.

§ 1.752-1Treatment of partnership liabilities.

§ 1.752-2Partner's share of recourse liabilities.

§ 1.752-2TPartner's share of recourse liabilities (temporary).

§ 1.752-3Partner's share of nonrecourse liabilities.

§ 1.752-4Special rules.

§ 1.752-5Effective dates and transition rules

§ 1.752-6Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003.

§ 1.752-7Partnership assumption of partner's § 1.752–7 liability on or after June 24, 2003.

Manner of electing optional adjustment to basis of partnership property

Regulations:

§ 1.754-1Time and manner of making election to adjust basis of partnership property.