Treasury Regulations · 26 CFR
§ 1.6417-0. 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. § 6417
Cite as 26 CFR § 1.6417-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 11, 2024 by T.D. 9988
- Last amended
- August 16, 2024
- Issued under
- 26 U.S.C. § 6417
- Length
- 271 words · about 1 min to read
- Cross-references
- cites 1 Code section and 6 regulations; cited by 0
This section lists the table of contents for §§ 1.6417-1 through 1.6417-6.
(a) In general.
(b) Annual tax return.
(c) Applicable entity.
(d) Applicable credit.
(e) Applicable credit property.
(f) Disregarded entity.
(g) Electing taxpayer.
(h) Elective payment amount.
(i) Elective payment election.
(j) Guidance.
(k) Indian tribal government.
(l) Partnership.
(m) S corporation.
(n) Section 6417 regulations.
(o) Statutory references.
(p) U.S. territory.
(q) Applicability date.
§ 1.6417-2 Rules for making elective payment elections.(a) Elective payment elections.
(b) Manner of making election.
(c) Determination of applicable credit.
(d) Timing of payment.
(e) Denial of double benefit.
(f) Applicability date.
§ 1.6417-3 Special rules for electing taxpayers.(a) In general.
(b) Elections with respect to the credit for production of clean hydrogen.
(c) Election with respect to the credit for carbon oxide sequestration.
(d) Election with respect to the advanced manufacturing production credit.
(e) Election for electing taxpayers.
(f) Applicability date.
§ 1.6417-4 Elective payment election for electing taxpayers that are partnerships or S corporations.(a) In general.
(b) Elections.
(c) Effect of election.
(d) Determination of amount of the credit.
(e) Partnerships subject to subchapter C of chapter 63.
(f) Applicability date.
§ 1.6417-5 Additional information and registration.(a) Pre-filing registration and election.
(b) Pre-filing registration requirements.
(c) Registration number.
(d) Applicability date.
§ 1.6417-6 Special rules.(a) Excessive payment.
(b) Basis reduction and recapture.
(c) Mirror code territories.
(d) Partnerships subject to subchapter C of chapter 63 of the Code.
(e) Applicability date.
[T.D. 9988, 89 FR 17584, Mar. 11, 2024; 89 FR 66562, Aug. 16, 2024]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 1.6417-1 Elective payment election of applicable credits.
- § 1.6417-2 Rules for making elective payment elections.
- § 1.6417-3 Special rules for electing taxpayers.
- § 1.6417-4 Elective payment election for electing taxpayers that are partnerships or S corporations.
- § 1.6417-5 Additional information and registration.
- § 1.6417-6 Special rules.
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.
- Amended (89 FR 66562)
- Issued by T.D. 9988 (89 FR 17584)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Abatements, credits, and refunds
Nearby sections
- § 1.6411-2 Computation of tentative carryback adjustment.
- § 1.6411-3 Allowance of adjustments.
- § 1.6411-4 Consolidated groups.
- § 1.6414-1 Credit or refund of tax withheld on nonresident aliens and foreign corporations.
- § 1.6417-0 Table of Contents.
- § 1.6417-1 Elective payment election of applicable credits.
- § 1.6417-2 Rules for making elective payment elections.
- § 1.6417-3 Special rules for electing taxpayers.
- § 1.6417-4 Elective payment election for electing taxpayers that are partnerships or S corporations.