§ 1.45X-0. Table of contents.
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/us/cfr/t26/s§ 1.45X-0·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This section lists the major captions contained in §§ 1.45X-1 through 1.45X-4. § 1.45X-1 General rules applicable to the advanced manufacturing production credit.
(a)Overview.
(b)Credit amount.
(c)Definition of produced by the taxpayer.
(d)Produced in the United States.
(e)Production and sale in a trade or business.
(f)Sale of integrated components.
(g)Interaction between sections 45X and 48C.
(h)[Reserved]
(i)Anti-abuse rule.
(j)Applicability date. § 1.45X-2 Sale to unrelated person.
(a)In general.
(b)Definitions.
(c)Special rule for sale to related person.
(d)Related person election.
(e)Sales of integrated components to related person.
(f)Applicability date. § 1.45X-3 Eligible components.
(a)In general.
(b)Solar energy components.
(c)Wind energy components.
(d)Inverters.
(e)Qualifying battery component.
(f)Phase out rule.
(g)Applicability date. § 1.45X-4 Applicable critical minerals.
(a)In general.
(b)Definitions.
(c)Credit amount.
(d)Applicability date. [T.D. 10010, 89 FR 85831, Oct. 28, 2024]
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§ 1.45X-0
Table of contents.
Treas. Dec.T.D. 10010
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