Treasury Regulations · 26 CFR
§ 1.45X-0. Table of contents.
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. § 45X
Cite as 26 CFR § 1.45X-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 28, 2024 by T.D. 10010
- Issued under
- 26 U.S.C. § 45X
- Length
- 162 words · about 1 min to read
- Cross-references
- cites 1 Code section and 4 regulations; cited by 0
This section lists the major captions contained in §§ 1.45X-1 through 1.45X-4.
(a) Overview.
(b) Credit amount.
(c) Definition of produced by the taxpayer.
(d) Produced in the United States.
(e) Production and sale in a trade or business.
(f) Sale of integrated components.
(g) Interaction between sections 45X and 48C.
(h) [Reserved]
(i) Anti-abuse rule.
(j) Applicability date.
§ 1.45X-2 Sale to unrelated person.(a) In general.
(b) Definitions.
(c) Special rule for sale to related person.
(d) Related person election.
(e) Sales of integrated components to related person.
(f) Applicability date.
§ 1.45X-3 Eligible components.(a) In general.
(b) Solar energy components.
(c) Wind energy components.
(d) Inverters.
(e) Qualifying battery component.
(f) Phase out rule.
(g) Applicability date.
§ 1.45X-4 Applicable critical minerals.(a) In general.
(b) Definitions.
(c) Credit amount.
(d) Applicability date.
[T.D. 10010, 89 FR 85831, Oct. 28, 2024]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 10010 (89 FR 85831)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Rules for computing credit for investment in certain depreciable property
Nearby sections
- § 1.45V-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.45V-4 Procedures for determining lifecycle greenhouse gas emissions rates for qualified clean hydrogen.
- § 1.45V-5 Procedures for verification of qualified clean hydrogen production and sale or use.
- § 1.45V-6 Rules for determining the placed in service date for an existing facility that is modified or retrofitted to produce qualified clean hydrogen.
- § 1.45X-0 Table of contents.
- § 1.45X-1 General rules applicable to the advanced manufacturing production credit.
- § 1.45X-2 Sale to unrelated person.
- § 1.45X-3 Eligible components.
- § 1.45X-4 Applicable critical minerals.