§179D. Energy efficient commercial buildings deduction — Inbound Citations

Citations to 26 U.S.C. § 179D as a whole

• 26 U.S.C. § 263(a)(1)(J)

  Go to provision →
  (J) expenditures for which a deduction is allowed under section 179D, or
• 26 U.S.C. § 312(k)(3)(B)(i)

  Go to provision →
  (i) For purposes of computing the earnings and profits of a corporation, except as provided in clause (ii), any amount deductible under section 179, 179B, 179C, 179D, or 179E shall be allowed as a deduction ratably over the period of 5 taxable years (beginning with the taxable year for which such amount is deductible under section 179, 179B, 179C, 179D, or 179E, as the case may be).
• 26 U.S.C. § 312(k)(3)(B)(ii)

  Go to provision →
  (ii) In the case of a corporation that is a real estate investment trust, any amount deductible under section 179D shall be allowed in the year in which the property giving rise to such deduction is placed in service (or, in the case of energy efficient building retrofit property, the year in which the qualifying final certification is made).
• 26 U.S.C. § 1245(a)(2)(C)

  Go to provision →
  (C) Any deduction allowable under section 179, 179B, 179C, 179D, 179E, 181, 190, 193, or 194 shall be treated as if it were a deduction allowable for amortization.
• 26 U.S.C. § 1245(a)(3)(C)

  Go to provision →
  (C) so much of any real property (other than any property described in subparagraph (B)) which has an adjusted basis in which there are reflected adjustments for amortization under section 169, 179, 179B, 179C, 179D, 179E, 188 (as in effect before its repeal by the Revenue Reconciliation Act of 1990), 190, 193, or 194¹