26 USC 45D
§ 45D - New markets tax credit
- § 45D - New markets tax credit
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2020 Amendment
- Effective Date of 2019 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2004 Amendment
- Effective Date
- Savings Provision
- Special Rule for Allocation of Increased 2008 Limitation
- Guidance on Allocation of National Limitation
- Audit and Report
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