26 USC 38
§ 38 - General business credit
- § 38 - General business credit
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability
- Notes
- Editorial Notes
- References in Text
- Codification
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2022 Amendment
- Effective Date of 2019 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2009 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2002 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1992 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date
- Savings Provision
- Business Credit for Retention of Certain Newly Hired Individuals in 2010
- Credit for Contributions to Certain Community Development Corporations
- Applicability of Certain Amendments by Public Law 99–514 in Relation to Treaty Obligations of United States
- Effective 15-Year Carryback of Existing Carryforwards of Steel Companies
- Effective 15-Year Carryback of Existing Carryforwards of Qualified Farmers
- Treatment of Investment Tax Credits With Respect to Certain Public Utilities
- Plan Amendments Not Required Until January 1, 1989
- Transition Rules
- Accounting for Investment Credit in Certain Financial Reports and Reports to Federal Agencies
- Treatment of Investment Credit by Federal Regulatory Agencies
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