26 USC 48
§ 48 - Energy credit
- § 48 - Energy credit
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2022 Amendment
- Effective Date of 2020 Amendment
- Effective Date of 2019 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2009 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1992 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1985 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective and Termination Dates of 1982 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective and Termination Dates of 1975 Amendment
- Effective Date of 1971 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1967 Amendment
- Effective Date of 1966 Amendment
- Effective Date of 1964 Amendment
- Effective Date
- Savings Provision
- Transfer of Functions
- Grants for Specified Energy Property in Lieu of Tax Credits
- Plan Amendments Not Required Until January 1, 1989
- Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States
- Special Rule
- Clarification of Effect of 1984 Amendment on Investment Tax Credit
- Alternative Methods of Computing Credit for Past Periods
- Entitlement to Credit
- Increase in Basis of Property Placed in Service Before January 1, 1964
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