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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
§ 1.45Q-0 Table of Contents
§ 1.45Q-1 Credit for Carbon Oxide Sequestration.
§ 1.45Q-3 Secure Geological Storage.
§ 1.45Q-4 Utilization of Qualified Carbon Oxide.
§ 1.45Q-5 Recapture of Credit.
§ 1.46-1 Determination of amount.
§ 1.46-3 Qualified investment.
§ 1.46-5 Qualified progress expenditures.
§ 1.47-2 “Disposition” and “cessation”.
§ 1.47-4 Electing small business corporation.
§ 1.47-5 Estates and trusts.
§ 1.47-6 Partnerships.
§ 1.48-1 Definition of section 38 property.
§ 1.48-2 New section 38 property.
§ 1.48-3 Used section 38 property.
§ 1.48-6 Estates and trusts.
§ 1.48-9 Definition of energy property.
1.163(j)-0 Table of contents.
§ 1.163(j)-2 Deduction for business interest expense limited.
§ 1.163(j)-8 [Reserved]
§ 1.163(j)-11 Transition rules.
§ 1.168(a)-1 Modified accelerated cost recovery system.
§ 1.168(b)-1 Definitions.
§ 1.168(i)-1 General asset accounts.
§ 1.168(i)-2 Lease term.
§ 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(k)-0 Table of contents.
§ 1.168(k)-1 Additional first year depreciation deduction.
§1.465-27 Qualified nonrecourse financing.
§ 1.467-0 Table of contents.
§ 1.467-4 Section 467 loan.
§ 1.467-6 Section 467 rental agreements with contingent payments. [Reserved]
§ 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]
§ 1.469-8 Application of section 469 to trust, estates, and their beneficiaries. [Reserved]
§ 1.469-11 Applicability date and transition rules.
§ 1.752-0 Table of contents.
§ 1.752-1 Treatment of partnership liabilities.
§ 1.752-2 Partner's share of recourse liabilities.
§ 1.752-4 Special rules.
§ 1.752-5 Effective dates and transition rules
The Inflation Reduction Act
Tools to Help Navigate the Inflation Reduction Act
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