§6417. Elective payment of applicable credits — Inbound Citations

26 U.S.C. § 6417

Cited by 8 provisions in release 119-102.

Citations to 26 U.S.C. § 6417 as a whole

26 U.S.C. § 45(b)(10)(A)

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(A) In the case of a taxpayer making an election under section 6417 with respect to a credit under this section, the amount of such credit shall be replaced with—

(i) the value of such credit (determined without regard to this paragraph), multiplied by

(ii) the applicable percentage.
26 U.S.C. § 45Y(g)(12)(A)

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(A) In the case of a taxpayer making an election under section 6417 with respect to a credit under this section, the amount of such credit shall be replaced with—

(i) the value of such credit (determined without regard to this paragraph), multiplied by

(ii) the applicable percentage.
26 U.S.C. § 48(a)(13)

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(13) In the case of a taxpayer making an election under section 6417 with respect to a credit under this section, rules similar to the rules of section 45(b)(10) shall apply.
26 U.S.C. § 48E(d)(5)

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(5) In the case of a taxpayer making an election under section 6417 with respect to a credit under this section, rules similar to the rules of section 45Y(g)(12) shall apply.
26 U.S.C. § 56A(c)(9)

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(9) Adjusted financial statement income shall be appropriately adjusted to disregard any amount treated as a payment against the tax imposed by subtitle A pursuant to an election under section 48D(d) or 6417, to the extent such amount was not otherwise taken into account under paragraph (5).

26 U.S.C. § 30D(g)(7)(B)

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(B) Rules similar to the rules of section 6417(d)(6) shall apply for purposes of this paragraph.