18 results for "48"

§ 1.48-1

Definition of section 38 property.

§ 1.48-10

Single purpose agricultural or horticultural structures.

§ 1.48-11

Qualified rehabilitated building; expenditures incurred before January 1, 1982.

§ 1.48-12

Qualified rehabilitated building; expenditures incurred after December 31, 1981.

§ 1.48-13

Rules relating to the increased credit amount for prevailing wage and apprenticeship.

§ 1.48-14

Rules applicable to energy property.

§ 1.48-15

Election to treat clean hydrogen production facility as energy 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.

§ 1.48(e)-0

Table of contents.

§ 1.48(e)-1

Low-Income Communities Bonus Credit Program.

§ 7.48-1

Election to have investment credit for movie and television films determined in accordance with previous litigation.

§ 7.48-2

Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975.

§ 7.48-3

Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code.