Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024
All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.1551-1 - § 1.9300-1]
§ 1.6418-0 - Table of contents.

This section lists the captions contained in §§ 1.6418-1 through 1.6418-5.

§ 1.6418-1 Transfer of eligible credits. (a) Transfer of eligible credits. (b) Eligible taxpayer. (c) Eligible credit. (d) Eligible credit property. (e) Guidance. (f) Paid in cash. (g) Section 6418 regulations. (h) Specified credit portion. (i) Statutory references. (j) Transfer election. (k) Transferee partnership. (l) Transferee S corporation. (m) Transferee taxpayer. (n) Transferor partnership. (o) Transferor S corporation. (p) Transferred specified credit portion. (q) U.S. territory. (r) Applicability date. § 1.6418-2 Rules for making transfer elections. (a) Transfer election. (b) Manner and due date of making a transfer election. (c) Limitations after a transfer election is made. (d) Determining the eligible credit. (e) Treatment of payments made in connection with a transfer election. (f) Transferee taxpayer's treatment of eligible credit. (g) Applicability date. § 1.6418-3 Additional rules for partnerships and S corporations. (a) Rules applicable to both partnerships and S corporations. (b) Rules applicable to partnerships. (c) Rules applicable to S corporations. (d) Transfer election by a partnership or an S corporation. (e) Examples. (f) Applicability date. § 1.6418-4 Additional information and registration. (a) Pre-filing registration and election. (b) Pre-filing registration requirements. (c) Registration number. (d) Applicability date. § 1.6418-5 Special rules. (a) Excessive credit transfer tax imposed. (b) Excessive credit transfer defined. (c) Basis reduction under section 50(c). (d) Notification and impact of recapture under section 50(a) or 49(b). (e) Notification and impact of recapture under section 45Q(f)(4). (f) Notification and impact of recapture under section 48(a)(10)(C). (g) Impact of an ineffective transfer election by an eligible taxpayer. (h) Carryback and carryforward. (i) Rules applicable to real estate investment trusts. (j) Applicability date. [T.D. 9993, 89 FR 34800, Apr. 30, 2024]
authority: 26 U.S.C. 7805,unless
source: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.
cite as: 26 CFR 1.6418-0
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