Treasury Regulations · 26 CFR

§ 1.45-0. Table of contents.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 45

Cite as 26 CFR § 1.45-0

At a glance

Read from the text and its source citation. Not part of the regulation.

Status: In the current eCFR
Source: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
Issued under: 26 U.S.C. § 45
Length: 162 words · about 1 min to read
Cross-references: cites 1 Code section and 4 regulations; cited by 0

This section lists the table of contents for §§ 1.45-1 through 1.45-12.

§§ 1.45-1—1.45-5 [Reserved] § 1.45-6 Increased credit amount.

(a) In general.

(b) Qualified facility requirements.

(d) Applicability date.

§ 1.45-7 Prevailing wage requirements.

(a) Prevailing wage requirements.

(b) Wage determinations.

(d) Definitions.

(e) Applicability date.

§ 1.45-8 Apprenticeship requirements.

(a) Apprenticeship requirements.

(b) Labor hours requirement.

(d) Participation requirement.

(e) Examples.

(f) Exceptions to the apprenticeship requirements.

(g) Definitions.

(h) Applicability date.

§§ 1.45-9—1.45-11 [Reserved] § 1.45-12 Recordkeeping and reporting.

(a) In general.

(b) Recordkeeping for the prevailing wage and apprenticeship requirements.

(d) Recordkeeping for the apprenticeship requirements.

(e) Satisfaction of the recordkeeping requirements.

(f) Applicability date.

Computed from the citations in the text of 26 CFR.