§45D. New markets tax credit — Inbound Citations
26 U.S.C. § 45D
Cited by 10 provisions in release 119-102.
Citations to 26 U.S.C. § 45D as a whole
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(i) a low-income community under section 45D, or
Citations to §45D(a)
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(13) the new markets tax credit determined under section 45D(a),
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(9) the new markets tax credit determined under section 45D(a),
Citations to §45D(c)(1)
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(L) a qualified community development entity (as defined in section 45D(c)(1) of title 26).
Citations to §45D(e)
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(aa) a nonmetropolitan area that qualifies as a low-income community (as defined in section 45D(e) of title 26); and
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(6) The term “low-income community” has the meaning given the term in section 45D(e) of title 26.
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(I) is described in section 45D(e), or
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(I) is located in a low-income community (as defined in section 45D(e)) or on Indian land (as defined in section 2601(2) of the Energy Policy Act of 1992 (25 U.S.C. 3501(2))), or
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(I) is located in a low-income community (as defined in section 45D(e)) or on Indian land (as defined in section 2601(2) of the Energy Policy Act of 1992 (25 U.S.C. 3501(2))), or
Citations to §45D(e)(1)
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(4) The term “low-income community” has the same meaning given that term in 26 U.S.C. 45D(e)(1).1