26 CFR 1.6418-0 - Table of contents.

Regulations last checked for updates: May 24, 2025

Title 26 - Internal Revenue last revised: May 20, 2025

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.

(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.

(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.

(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.

(d) Applicability date.

§ 1.6418-5 Special rules.

(a) Excessive credit transfer tax imposed.

(b) Excessive credit transfer defined.

(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