Source library
Primary sources
Everything on this site traces back to one of these documents. Each shows the date we last checked it. Statute links go to the Legal Information Institute's copy of the U.S. Code and e-CFR, which carry the 2025 amendments.
Statute (Internal Revenue Code)
Regulations
| Document | Publisher | Last checked |
|---|---|---|
| 26 CFR § 1.6418-1 — Transfer of eligible credits (definitions) | e-CFR (LII) | |
| 26 CFR § 1.6418-2 — Rules for making transfer elections | e-CFR (LII) | |
| 26 CFR § 1.6418-3 — Additional rules for partnerships and S corporations | e-CFR (LII) | |
| 26 CFR § 1.6418-4 — Additional information and registration | e-CFR (LII) | |
| 26 CFR § 1.6418-5 — Special rules (excessive credit transfer, recapture) | e-CFR (LII) | |
| T.D. 9993, Transfer of Certain Credits (final regulations, 30 Apr 2024) | Federal Register |