§30C. Alternative fuel vehicle refueling property credit — Inbound Citations
26 U.S.C. § 30C
Cited by 8 provisions in release 119-102.
Citations to 26 U.S.C. § 30C as a whole
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(1) So much of the credit for alternative fuel vehicle refueling property allowed under section 30C which, pursuant to subsection (d)(1) of such section, is treated as a credit listed in section 38(b).
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(i) So much of the credit for alternative fuel vehicle refueling property allowed under section 30C which, pursuant to subsection (d)(1) of such section, is treated as a credit listed in section 38(b).
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(6) No person that receives a credit under section 30C of title 26 may receive assistance under this section.
Citations to §30C(d)(1)
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(25) the portion of the alternative fuel vehicle refueling property credit to which section 30C(d)(1) applies,
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(1) So much of the credit for alternative fuel vehicle refueling property allowed under section 30C which, pursuant to subsection (d)(1) of such section, is treated as a credit listed in section 38(b).
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(i) So much of the credit for alternative fuel vehicle refueling property allowed under section 30C which, pursuant to subsection (d)(1) of such section, is treated as a credit listed in section 38(b).
Citations to §30C(d)(2)
Citations to §30C(e)(4)
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(m) The period for assessing a deficiency attributable to any election under section 30B(h)(9), 30C(e)(4), 30D(f)(6), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), or 51(j) (or any revocation thereof) shall not expire before the date 1 year after the date on which the Secretary is notified of such election (or revocation).