§48C. Qualifying advanced energy project credit — Inbound Citations

26 U.S.C. § 48C

Cited by 3 provisions in release 119-102.

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

26 U.S.C. § 45X(c)(1)(B)

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(B) The term “eligible component” shall not include any property which is produced at a facility if the basis of any property which is part of such facility is taken into account for purposes of the credit allowed under section 48C after the date of the enactment of this section.
26 U.S.C. § 49(a)(1)(C)(v)

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(v) the basis of any property which is part of a qualifying advanced energy project under section 48C,

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).