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Federal Internal Revenue Code and Regulations
Explore to find the official federal tax code and Treasury regulations necessary to comply with the income tax rules. For more information, or guidance on how to understand and comply with the Inflation Reduction Act, contact us today.
Additional resources include:
Click on the links below to jump to a section:
- IRC §25C Energy Efficient Home Improvement Credit
- IRC §25D Residential Clean Energy Credit
- IRC §25E Previously-owned Clean Vehicles
- IRC §30B Alternative motor vehicle credit
- IRC §30C Alternative Fuel Vehicle Refueling Property Credit
- IRC §30D Clean Vehicle Credit
- IRC §38 General Business Credit
- IRC §39 Carryback and Carryforward of Unused Credits
- IRC §40A Biodiesel and Renewable Diesel Used as Fuel
- IRC §40B Sustainable Aviation Fuel Credit
- IRC §45 Electricity Produced From Certain Renewable Resources, etc.
- IRC §45D New markets tax credit
- IRC §45J Credit For Production From Advanced Nuclear Power Facilities
- IRC §45K Credit For Producing Fuel From A Nonconventional Source
- IRC §45L New Energy Efficient Home Credit
- IRC §45Q Credit For Carbon Oxide Sequestration
- IRC §45U Zero-Emission Nuclear Power Production Credit
- IRC §45V Credit For Production Of Clean Hydrogen
- IRC §45W Credit for Qualified Commercial Clean Vehicles
- IRC §45X Advanced Manufacturing Production Credit
- IRC §45Y Clean Electricity Production Credit
- IRC §45Z Clean Fuel Production Credit
- IRC §46 Amount of Credit
- IRC §47 Rehabilitation credit
- IRC §48 Energy Credit
- IRC §48C Qualifying Advanced Energy Project Credit
- IRC §48D Advanced Manufacturing Investment Credit
- IRC §48E Clean Electricity Investment Credit
- IRC §49 At-Risk Rules
- IRC §50 Other Special Rules
- IRC §136 Energy conservation subsidies provided by public utilities
- IRC §163(j) Interest
- IRC §168 Accelerated Cost Recovery System
- IRC §179D Energy Efficient Commercial Buildings Deduction
- IRC §465 Deductions limited to amount at risk
- IRC §467 Certain payments for the use of property or services
- IRC §469 Passive activity losses and credits limited
- IRC §702 Income and credits of partner
- IRC §704 Partner's distributive share
- IRC §734 Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
- IRC §743 Special rules where section 754 election or substantial built-in loss
- IRC §752 Treatment of certain liabilities
- IRC §754 Manner of electing optional adjustment to basis of partnership property
- IRC §6417 Elective Payment Of Applicable Credits
- IRC §6418 Transfer of Certain Credit
§30D
§45Q
Regulations:
§ 1.45Q-0 Table of Contents
§ 1.45Q-1 Credit for Carbon Oxide Sequestration.
§ 1.45Q-2 Definitions for Purposes of §§ 1.45Q–1 through 1.45Q–5.
§ 1.45Q-3 Secure Geological Storage.
§ 1.45Q-4 Utilization of Qualified Carbon Oxide.
§ 1.45Q-5 Recapture of Credit.
§46
Regulations:
§ 1.46-1 Determination of amount.
§ 1.46-2 Carryback and carryover of unused credit.
§ 1.46-3 Qualified investment.
§ 1.46-4 Limitations with respect to certain persons.
§ 1.46-5 Qualified progress expenditures.
§ 1.46-6 Limitation in case of certain regulated companies.
§ 1.46-7 Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
§ 1.46-8 Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
§ 1.46-9 Requirements for taxpayers electing an extra one-half percent additional investment credit.
§47
Regulations:
§ 1.47-1 Recomputation of credit allowed by section 38.
§ 1.47-2 “Disposition” and “cessation”.
§ 1.47-3 Exceptions to the application of § 1.47–1.
§ 1.47-4 Electing small business corporation.
§ 1.47-5 Estates and trusts.
§ 1.47-6 Partnerships.
§ 1.47-7 Rehabilitation credit allocated over a 5-year period.
§48
Regulations:
§ 1.48-1 Definition of section 38 property.
§ 1.48-2 New section 38 property.
§ 1.48-3 Used section 38 property.
§ 1.48-4 Election of lessor of new section 38 property to treat lessee as purchaser.
§ 1.48-5 Electing small business corporations.
§ 1.48-6 Estates and trusts.
§ 1.48-9 Definition of energy property.
§49
§163(j)
Regulations:
1.163(j)-0 Table of contents.
1.163(j)-1 Definitions.
§ 1.163(j)-2 Deduction for business interest expense limited.
§ 1.163(j)-3 Relationship of the section 163(j) limitation to other provisions affecting interest.
§ 1.163(j)-5 General rules governing disallowed business interest expense carryforwards for C corporations.
§ 1.163(j)-6 Application of the section 163(j) limitation to partnerships and subchapter S corporations.
§ 1.163(j)-7 Application of the section 163(j) limitation to foreign corporations and United States shareholders.
§ 1.163(j)-8 [Reserved]
§ 1.163(j)-9 Elections for excepted trades or businesses; safe harbor for certain REITs.
§ 1.163(j)-10 Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business.
§ 1.163(j)-11 Transition rules.
§168
Regulations:
§ 1.168(a)-1 Modified accelerated cost recovery system.
§ 1.168(b)-1 Definitions.
§ 1.168(d)-0 Table of contents for the applicable convention rules.
§ 1.168(d)-1 Applicable conventions—half-year and mid-quarter conventions.
§ 1.168(h)-1 Like-kind exchanges involving tax-exempt use property.
§ 1.168(i)-0 Table of contents for the general asset account rules.
§ 1.168(i)-1 General asset accounts.
§ 1.168(i)-2 Lease term.
§ 1.168(i)-3 Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property.
§ 1.168(i)-4 Changes in use.
§ 1.168(i)-5 Table of contents.
§ 1.168(i)-6 Like-kind exchanges and involuntary conversions.
§ 1.168(i)-7 Accounting for MACRS property.
§ 1.168(i)-8 Dispositions of MACRS property.
§ 1.168(j)-1T Questions and answers concerning tax-exempt entity leasing rules (temporary).
§ 1.168(k)-0 Table of contents.
§ 1.168(k)-1 Additional first year depreciation deduction.
§ 1.168(k)-2 Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.
§465
Regulations:
§ 1.465-1T Aggregation of certain activities (temporary).
§ 1.465-8 General rules; interest other than that of a creditor.
§ 1.465-20 Treatment of amounts borrowed from certain persons and amounts protected against loss.
§1.465-27 Qualified nonrecourse financing.
§467
Regulations:
§ 1.467-0 Table of contents.
§ 1.467-1 Treatment of lessors and lessees generally.
§ 1.467-2 Rent accrual for section 467 rental agreements without adequate interest.
§ 1.467-3 Disqualified leasebacks and long-term agreements.
§ 1.467-4 Section 467 loan.
§ 1.467-5 Section 467 rental agreements with variable interest.
§ 1.467-6 Section 467 rental agreements with contingent payments. [Reserved]
§ 1.467-7 Section 467 recapture and other rules relating to dispositions and modifications.
§ 1.467-8 Automatic consent to change to constant rental accrual for certain rental agreements.
§ 1.467-9 Effective/applicability dates and automatic method changes for certain agreements.
§469
Regulations:
§ 1.469-0 Table of contents.
§ 1.469-1 General rules.
§ 1.469-1T General rules (temporary).
§ 1.469-2 Passive activity loss.
§ 1.469-2T Passive activity loss (temporary).
§ 1.469-3 Passive activity credit.
§ 1.469-3T Passive activity credit (temporary).
§ 1.469-4 Definition of activity.
§ 1.469-4T Definition of activity (temporary).
§ 1.469-5 Material participation.
§ 1.469-5T Material participation (temporary).
§ 1.469-6 Treatment of losses upon certain dispositions. [Reserved]
§ 1.469-7 Treatment of self-charged items of interest income and deduction.
§ 1.469-8 Application of section 469 to trust, estates, and their beneficiaries. [Reserved]
§ 1.469-9 Rules for certain rental real estate activities.
§ 1.469-10 Application of section 469 to publicly traded partnerships.
§ 1.469-11 Applicability date and transition rules.
§702
Regulations:
§ 1.702-1 Income and credits of partner.
§ 1.702-2 Net operating loss deduction of partner.
§ 1.702-3 T4-Year spread (temporary).
§704
Regulations:
§ 1.704-1 Partner's distributive share.
§ 1.704-1T Partner's distributive share (temporary).
§ 1.704-2 Allocations attributable to nonrecourse liabilities.
§ 1.704-3 Contributed property.
§ 1.704-4 Distribution of contributed property.
§752
Regulations:
§ 1.752-0 Table of contents.
§ 1.752-1 Treatment of partnership liabilities.
§ 1.752-2 Partner's share of recourse liabilities.
§ 1.752-2T Partner's share of recourse liabilities (temporary).
§ 1.752-3 Partner's share of nonrecourse liabilities.
§ 1.752-4 Special rules.
§ 1.752-5 Effective dates and transition rules
§ 1.752-7 Partnership assumption of partner's § 1.752–7 liability on or after June 24, 2003.
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