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§ 38. General business credit
§ 39. Carryback and carryforward of unused credits
§ 40. Alcohol used as fuel
§ 40A. Biodiesel and renewable diesel used as fuel
§ 41. Credit for increasing research activities
§ 42. Low-income housing credit
§ 43. Enhanced oil recovery credit
§ 44. Expenditures to provide access to disabled individuals
[§ 44A. Renumbered § 21]
[§ 44B. Repealed.]
[§ 44C. Renumbered § 23]
[§ 44D. Renumbered § 29]
[§ 44E. Renumbered § 40]
[§ 44F. Renumbered § 30]
[§ 44G. Renumbered § 41]
[§ 44H. Renumbered § 45C]
§ 45. Electricity produced from certain renewable resources, etc.
§ 45A. Indian employment credit
§ 45B. Credit for portion of employer social security taxes paid with respect to employee cash tips
§ 45C. Clinical testing expenses for certain drugs for rare diseases or conditions
§ 45D. New markets tax credit
§ 45E. Small employer pension plan startup costs
§ 45F. Employer-provided child care credit
§ 45G. Railroad track maintenance credit
§ 45H. Credit for production of low sulfur diesel fuel
§ 45I. Credit for producing oil and gas from marginal wells
§ 45J. Credit for production from advanced nuclear power facilities
§ 45K. Credit for producing fuel from a nonconventional source
§ 45L. New energy efficient home credit
§ 45M. Energy efficient appliance credit
§ 45N. Mine rescue team training credit
Subpart D—Business Related Credits
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