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Treasury Regulations · 26 CFR

§ 1.6418-0. 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. § 6418

Cite as 26 CFR § 1.6418-0

At a glance

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

Status
In the current eCFR
Issued
April 30, 2024 by T.D. 9993
Issued under
26 U.S.C. § 6418
Length
293 words · about 1 min to read
Cross-references
cites 4 Code sections and 5 regulations; cited by 0

This section lists the captions contained in §§ 1.6418-1 through 1.6418-5.

§ 1.6418-1 Transfer of eligible credits.

(a) Transfer of eligible credits.
(b) Eligible taxpayer.
(c) Eligible credit.
(d) Eligible credit property.
(e) Guidance.
(f) Paid in cash.
(g) Section 6418 regulations.
(h) Specified credit portion.
(i) Statutory references.
(j) Transfer election.
(k) Transferee partnership.
(l) Transferee S corporation.
(m) Transferee taxpayer.
(n) Transferor partnership.
(o) Transferor S corporation.
(p) Transferred specified credit portion.
(q) U.S. territory.
(r) Applicability date.

§ 1.6418-2 Rules for making transfer elections.

(a) Transfer election.
(b) Manner and due date of making a transfer election.
(c) Limitations after a transfer election is made.
(d) Determining the eligible credit.
(e) Treatment of payments made in connection with a transfer election.
(f) Transferee taxpayer's treatment of eligible credit.
(g) Applicability date.

§ 1.6418-3 Additional rules for partnerships and S corporations.

(a) Rules applicable to both partnerships and S corporations.
(b) Rules applicable to partnerships.
(c) Rules applicable to S corporations.
(d) Transfer election by a partnership or an S corporation.
(e) Examples.
(f) Applicability date.

§ 1.6418-4 Additional information and registration.

(a) Pre-filing registration and election.
(b) Pre-filing registration requirements.
(c) Registration number.
(d) Applicability date.

§ 1.6418-5 Special rules.

(a) Excessive credit transfer tax imposed.
(b) Excessive credit transfer defined.
(c) Basis reduction under section 50(c).
(d) Notification and impact of recapture under section 50(a) or 49(b).
(e) Notification and impact of recapture under section 45Q(f)(4).
(f) Notification and impact of recapture under section 48(a)(10)(C).
(g) Impact of an ineffective transfer election by an eligible taxpayer.
(h) Carryback and carryforward.
(i) Rules applicable to real estate investment trusts.
(j) Applicability date.

[T.D. 9993, 89 FR 34800, Apr. 30, 2024]

Other regulations under § 6418

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.

  1. Issued by T.D. 9993 (89 FR 34800)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. Abatements, credits, and refunds

Nearby sections