Federal Internal Revenue Code and Regulations
Explore below to find the official IRS, Treasury, and other federal agency guidance necessary to comply with the income tax rules.
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- IRC §45 Electricity Produced From Certain Renewable Resources, etc.
- IRC §45Q Credit For Carbon Oxide Sequestration
- IRC §45Y Clean Electricity Production Credit
- IRC §46 Amount of Credit
- IRC § 47 Rehabilitation credit
- IRC §48 Energy 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 §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
Credit For Carbon Oxide Sequestration
§ 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.
§ 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.
§ 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.
§ 1.47-7Rehabilitation credit allocated over a 5-year period.
§ 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.
1.163(j)-0Table of contents.
§ 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
§ 1.168(a)-1Modified accelerated cost recovery system.
§ 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
§ 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
§ 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
§ 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.
§ 1.702-1Income and credits of partner.
§ 1.702-2Net operating loss deduction of partner.
§ 1.702-3T4-Year spread (temporary).
§ 1.704-1Partner's distributive share.
§ 1.704-1TPartner's distributive share (temporary).
§ 1.704-2Allocations attributable to nonrecourse liabilities.
§ 1.704-3Contributed property.
Treatment of certain liabilities
§ 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.