Treasury Regulations · 26 CFR
§ 1.469-3. Passive activity credit.
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. § 469
Cite as 26 CFR § 1.469-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 15, 1992 by T.D. 8417
- Issued under
- 26 U.S.C. § 469
- Length
- 105 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 1 regulation; cited by 3
¶(a)-(d) [Reserved]
¶(e) Coordination with section 38(b). Any credit described in section 38(b) (1) through (5) is taken into account in computing the current year business credit for the first taxable year in which the credit is subject to section 469 and is not disallowed by section 469 and the regulations thereunder.
¶(f) Coordination with section 50. In the case of any cessation described in section 50(a) (1) or (2), the credits allocable to the taxpayer's activities under § 1.469-1(f)(4) shall be adjusted by reason of the cessation.
¶(g) [Reserved]
[T.D. 8417, 57 FR 20758, May 15, 1992]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 38 General business credit
- § 469 Passive activity losses and credits limited
- § 50 Other special rules
Regulations it cites
Cited by 3 other regulations
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. 8417 (57 FR 20758)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Taxable year for which deductions taken
Nearby sections
- § 1.469-1 General rules.
- § 1.469-1T General rules (temporary).
- § 1.469-2 Passive activity loss.
- § 1.469-2T Passive activity loss (temporary).
- § 1.469-3 Passive activity credit.
- § 1.469-3T Passive activity credit (temporary).
- § 1.469-4 Definition of activity.
- § 1.469-4T Definition of activity (temporary).
- § 1.469-5 Material participation.