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Treasury Regulations · 26 CFR Part 1

General Business Credits (§§ 1.38-1 to 1.44B-1)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.38-1 Investment in certain depreciable property.
  2. § 1.40-1 Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
  3. § 1.41-0 Table of contents.
  4. § 1.41-1 Credit for increasing research activities.
  5. § 1.41-2 Qualified research expenses.
  6. § 1.41-3 Base amount for taxable years beginning on or after January 3, 2001.
  7. § 1.41-4 Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
  8. § 1.41-4A Qualified research for taxable years beginning before January 1, 1986.
  9. § 1.41-5 Basic research for taxable years beginning after December 31, 1986.
  10. § 1.41-5A Basic research for taxable years beginning before January 1, 1987.
  11. § 1.41-6 Aggregation of expenditures.
  12. § 1.41-7 Special rules.
  13. § 1.41-8 Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008.
  14. § 1.41-9 Alternative simplified credit.
  15. § 1.42-0 Table of contents.
  16. § 1.42-0T Table of contents.
  17. § 1.42-1 Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency.
  18. § 1.42-1T Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary).
  19. § 1.42-2 [Reserved]
  20. § 1.42-3 Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA).
  21. § 1.42-4 Application of not-for-profit rules of section 183 to low-income housing credit activities.
  22. § 1.42-5 Monitoring compliance with low-income housing credit requirements.
  23. § 1.42-6 Buildings qualifying for carryover allocations.
  24. § 1.42-7 Substantially bond-financed buildings.
  25. § 1.42-8 Election of appropriate percentage month.
  26. § 1.42-9 For use by the general public.
  27. § 1.42-10 Utility allowances.
  28. § 1.42-11 Provision of services.
  29. § 1.42-12 Effective dates and transitional rules.
  30. § 1.42-13 Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
  31. § 1.42-14 Allocation rules for post-2000 State housing credit ceiling amount.
  32. § 1.42-15 Available unit rule.
  33. § 1.42-16 Eligible basis reduced by federal grants.
  34. § 1.42-17 Qualified allocation plan.
  35. § 1.42-18 Qualified contracts.
  36. § 1.42-19 Average income test.
  37. § 1.42A-1 General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
  38. § 1.43-0 Table of contents.
  39. § 1.43-1 The enhanced oil recovery credit—general rules.
  40. § 1.43-2 Qualified enhanced oil recovery project.
  41. § 1.43-3 Certification
  42. § 1.43-4 Qualified enhanced oil recovery costs.
  43. § 1.43-5 At-risk limitation.
  44. § 1.43-6 Election out of section 43.
  45. § 1.43-7 Effective date of regulations.
  46. § 1.44-1 Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
  47. § 1.44-2 Property to which credit for purchase of new principal residence applies.
  48. § 1.44-3 Certificate by seller.
  49. § 1.44-4 Recapture for certain dispositions.
  50. § 1.44-5 Definitions.
  51. § 1.44B-1 Credit for employment of certain new employees.