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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.
§25C
- Energy Efficient Home Improvement Credit
- Federal Tax Treatment of Amounts Paid toward the Purchase of Energy Efficient Property and Improvements as part of the Department of Energy’s “Home Energy Rebate Programs” under §§ 50121 and 50122 of the Inflation Reduction Act
- IRS Announces Update of Energy-Efficient Home Credit FAQ
§30C
- Alternative Fuel Vehicle Refueling Property Credit
- U.S. Department of the Treasury Releases Guidance to Expand Clean Vehicle Recharging and Refueling Infrastructure and Lower Transportation Costs for Americans
- Alternative Fuel Vehicle Refueling Property Credit
- Mapping Tool – Low Income Community and Non-Urban Areas
§45
- Credit for Renewable Electricity Production and Publication of Inflation Adjustment Factor and Reference Price for Calendar Year 2024; Correction
- Electricity Produced From Certain Renewable Resources, etc.
- Partnership Flip Guidance - Rev. Proc. 2007-65
- Revision to Rev. Proc. 2007-65 – Announcement 2009-69
§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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