credit base

(C)For purposes of this paragraph, the term “credit base” means— (i)the portion of the basis of any qualified rehabilitated building attributable to qualified rehabilitation expenditures, (ii)the basis of any energy property, (iii)the basis of any property which is part of a qualifying advanced coal project under section 48A, (iv)the basis of any property which is part of a qualifying gasification project under section 48B, and (v)the basis of any property which is part of a qualifying advanced energy project under section 48C. (D)

Source

26 USC § 49(a)(1)(C)


Scoping language

For purposes of this paragraph
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