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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter A
Part IV
Subpart E
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Subpart E: Rules for Computing Investment Credit
Section 46: Amount of credit
Section 47: Rehabilitation credit
Section 48: Energy credit
Section 48A: Qualifying advanced coal project credit
Section 48B: Qualifying gasification project credit
Section 48C: Qualifying advanced energy project credit
[Section 48D: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(3)(A), Mar. 23, 2018, 132 Stat. 1209]
Section 49: At-risk rules
Section 50: Other special rules
[Section 50A, 50B: Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2), July 18, 1984, 98 Stat. 833]