26 U.S. Code Part IV, Subpart D - Business Related Credits
- § 38. General business credit
- § 39. Carryback and carryforward of unused credits
- § 40. Alcohol, etc., 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 Repealed.]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
- § 45O. Agricultural chemicals security credit
- § 45P. Employer wage credit for employees who are active duty members of the uniformed services
- § 45Q. Credit for carbon dioxide sequestration
- § 45R. Employee health insurance expenses of small employers
 Section 41 repealed by Pub. L. 99–514without corresponding amendment of subpart analysis.
 So in original. Probably should follow item 45J.
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