§48A. Qualifying advanced coal project credit — Inbound Citations

26 U.S.C. § 48A

Cited by 6 provisions in release 119-102.

Citations to 26 U.S.C. § 48A as a whole

26 U.S.C. § 45Y(b)(1)(E)

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(E) The term “qualified facility” shall not include any facility for which a credit determined under section 45, 45J, 45Q, 45U, 48, 48A, or 48E is allowed under section 38 for the taxable year or any prior taxable year.
26 U.S.C. § 48C(f)

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(f) A credit shall not be allowed under this section for any qualified investment for which a credit is allowed under section 48, 48A, 48B, 48E, 45Q, or 45V.
26 U.S.C. § 48E(b)(3)(C)(vii)

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(vii) a qualifying advanced coal project credit under section 48A,
26 U.S.C. § 49(a)(1)(C)(iii)

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(iii) the basis of any property which is part of a qualifying advanced coal project under section 48A,
42 U.S.C. § 15971(d)(1)

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(1) The loan guarantees provided under this section do not preclude the facility from receiving an allocation for investment tax credits under section 48A of title 26.

26 U.S.C. § 50(a)(2)(E)

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(E) Rules similar to the rules of this paragraph shall apply in cases where qualified progress expenditures were taken into account under the rules referred to in section 48(b), 48A(b)(3), 48B(b)(3), 48C(b)(2), 48D(b)(5), or 48E(e).