Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_45k
Timestamp: 2019-10-14 11:48:06
Document Index: 175578030

Matched Legal Cases: ['§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45', '§ 45']

Internal Revenue Code, § 45K. Credit For Producing Fuel From A Nonconventional Source
I.R.C. § 45K(a) Allowance Of Credit —
I.R.C. § 45K(a)(1) —
I.R.C. § 45K(a)(2) —
I.R.C. § 45K(a)(2)(A) —
I.R.C. § 45K(a)(2)(B) —
I.R.C. § 45K(b) Limitations And Adjustments
I.R.C. § 45K(b)(1) Phaseout Of Credit —
I.R.C. § 45K(b)(1)(A) —
I.R.C. § 45K(b)(1)(B) —
I.R.C. § 45K(b)(2) Credit And Phaseout Adjustment Based On Inflation —
I.R.C. § 45K(b)(3) Credit Reduced For Grants, Tax-Exempt Bonds, And Subsidized Energy Financing
I.R.C. § 45K(b)(3)(A) In General —
I.R.C. § 45K(b)(3)(A)(i) —
I.R.C. § 45K(b)(3)(A)(i)(I) —
I.R.C. § 45K(b)(3)(A)(i)(II) —
I.R.C. § 45K(b)(3)(A)(i)(III) —
I.R.C. § 45K(b)(3)(A)(ii) —
I.R.C. § 45K(b)(3)(B) Amounts Determined At Close Of Year —
I.R.C. § 45K(b)(4) Credit Reduced For Energy Credit —
I.R.C. § 45K(b)(4)(A) —
I.R.C. § 45K(b)(4)(B) —
I.R.C. § 45K(b)(4)(B)(i) —
I.R.C. § 45K(b)(4)(B)(ii) —
I.R.C. § 45K(b)(5) Credit Reduced For Enhanced Oil Recovery Credit —
I.R.C. § 45K(b)(5)(A) —
I.R.C. § 45K(b)(5)(B) —
I.R.C. § 45K(c) Definition Of Qualified Fuels —
I.R.C. § 45K(c)(1) In General —
I.R.C. § 45K(c)(1)(A) —
I.R.C. § 45K(c)(1)(B) —
I.R.C. § 45K(c)(1)(B)(i) —
I.R.C. § 45K(c)(1)(B)(ii) —
I.R.C. § 45K(c)(1)(C) —
I.R.C. § 45K(c)(2) Gas From Geopressured Brine, Etc.
I.R.C. § 45K(c)(2)(A) In General —
I.R.C. § 45K(c)(2)(B) Special Rules For Gas From Tight Formations —
I.R.C. § 45K(c)(2)(B)(i) —
I.R.C. § 45K(c)(2)(B)(ii) —
I.R.C. § 45K(c)(3) Biomass —
I.R.C. § 45K(c)(3)(A) —
I.R.C. § 45K(c)(3)(B) —
I.R.C. § 45K(d) Other Definitions And Special Rules —
I.R.C. § 45K(d)(1) Only Production Within The United States Taken Into Account —
I.R.C. § 45K(d)(1)(A) —
I.R.C. § 45K(d)(1)(B) —
I.R.C. § 45K(d)(2) Computation Of Inflation Adjustment Factor And Reference Price
I.R.C. § 45K(d)(2)(A) In General —
I.R.C. § 45K(d)(2)(B) Inflation Adjustment Factor —
I.R.C. § 45K(d)(2)(C) Reference Price —
I.R.C. § 45K(d)(3) Production Attributable To The Taxpayer —
I.R.C. § 45K(d)(4) Gas From Geopressured Brine, Devonian Shale, Coal Seams, Or A Tight Formation —
I.R.C. § 45K(d)(5) Barrel-Of-Oil Equivalent —
I.R.C. § 45K(d)(6) Barrel Defined —
I.R.C. § 45K(d)(7) Related Persons —
I.R.C. § 45K(d)(8) Pass-Thru In The Case Of Estates And Trusts —
I.R.C. § 45K(e) Application Of Section —
I.R.C. § 45K(e)(1) —
which are —
I.R.C. § 45K(e)(1)(A) —
I.R.C. § 45K(e)(1)(B) —
I.R.C. § 45K(e)(2) —
I.R.C. § 45K(f) Extension For Certain Facilities
I.R.C. § 45K(f)(1) In General —
I.R.C. § 45K(f)(1)(A) —
I.R.C. § 45K(f)(1)(B) —
I.R.C. § 45K(f)(2) Special Rule —
I.R.C. § 45K(g) Extension For Facilities Producing Coke Or Coke Gas —
I.R.C. § 45K(g)(1) In General —
I.R.C. § 45K(g)(1)(A) —
I.R.C. § 45K(g)(1)(B) —
I.R.C. § 45K(g)(2) Special Rules —
I.R.C. § 45K(g)(2)(A) Daily Limit —
I.R.C. § 45K(g)(2)(B) Extension Period To Commence With Unadjusted Credit Amount —
I.R.C. § 45K(g)(2)(C) Denial Of Double Benefit —
I.R.C. § 45K(g)(2)(D) Nonapplication Of Phaseout —
I.R.C. § 45K(g)(2)(E) Coordination With Section 45 —
(Added by Pub. L. 96-223, title II, Sec. 231(a), Apr. 2, 1980, 94 Stat. 268, Sec. 44D, and amended Pub. L. 97-34, title VI Sec. 611(a), Aug. 13, 1981, 95 Stat. 339; Pub. L. 97-354, Sec. 5(a)(1), Oct. 19, 1982, 96 Stat. 1692; Pub. L. 97-448, title II, Sec. 202(a), Jan. 12, 1983, 96 Stat. 2396; renumbered Sec. 29 and amended Pub. L. 98-369, div. A, title IV, Sec. 471(c), 474(h), title VI, Sec. 612(e)(1), title VII, Sec. 722(d)(1), (2), July 18, 1984, 98 Stat. 826, 831, 912, 973; Pub. L. 99-514, title VII, Sec. 701(c)(3), title XVIII, Sec. 1879(c)(1), Oct. 22, 1986, 100 Stat. 2340, 2906; Pub. L. 100-647, title VI, Sec. 6302, Nov. 10, 1988, 102 Stat. 3755; Pub. L. 101-508, title XI, Sec. 11501(a), (b)(1), (c)(1), 11813(b)(1), 11816, Nov. 5, 1990, 104 Stat. 1388-479, 1388-550, 1388-558; Pub. L. 102-486, title XIX, Sec. 1918, Oct. 24, 1992, 106 Stat. 2776 ; Pub. L. 104-188, title I, Sec. 1205(d)(3), 1207(a), Aug. 20, 1996, 110 Stat. 1755; amended and redesignated by Pub. L. 109-58, title XIII, Sec. 1322, Aug. 8, 2005, 119 Stat. 594; Pub. L. 109-135, title IV, Sec. 402(g), 412(l), Dec. 21, 2005, 119 Stat. 2577; Pub. L. 109-432, div. A, title II, Sec. 211, Dec. 20, 2006, 120 Stat. 2922; Pub. L. 110-343, div. B, Sec. 108(d)(2), Oct. 3, 2008, 122 Stat. 3765; Pub. L. 113-295, Div. A, title II, Sec. 210(a), Dec. 19, 2014.)
2014 - Subsec. (g)(2)(E). Pub. L. 113-295, Div. A, Sec, 210(a), amended subpar. (E). Before amendment, it read as follows:
“(E) Coordination With Section 45.—No credit shall be allowed with respect to any qualified fuel which is steel industry fuel (as defined in section 45(c)(7)) if a credit is allowed to the taxpayer for such fuel under section 45.”
2008 - Subsec. (g)(2)(E). Pub. L. 110-343, Div. B, Sec. 108(d)(2), amended par. (2) by adding subpar. (E).
2006 - Subsec. (g)(1). Pub. L. 109-432, Sec. 211(b), amended par. (1) by inserting “(other than from petroleum based products)” after “coke or coke gas”.
Subsec. (g)(2)(D). Pub. L. 109-432, Sec. 211(a), amended par. (2) by adding subpar. (D).
2005 - Subsec. (a). Pub. L. 109-135, Sec. 402(g), amended subsec. (a) by striking “if the taxpayer elects to have this section apply” after “section 38,”.
Subsec. (g). Pub. L. 109-135, Sec. 412(l)(1), amended subsec. (g) by substituting “subsection (e)” for “subsection (f)” in the matter preceding par. (1).
Subsec. (g)(2)(C). Pub. L. 109-135, Sec. 412(l)(2), amended subpar. (C) by substituting “subsection (f)” for “subsection (g)”.
Sec. 29. Pub. L. 109-58, Sec. 1322(a), redesignated Sec. 29 as Sec. 45K.
Subsec. (a) (after redesignation as Sec. 45K). Pub. L. 109-58, Sec. 1322(a)(3)(E), amended subsec. (a) by substituting “For purposes of section 38, if the taxpayer elects to have this section apply, the nonconventional source production credit determined under this section for the taxable year is” for “There shall be allowed as a credit against the tax imposed by this chapter for the taxable year”.
Subsec. (b)(6) (after redesignation as Sec. 45K). Pub. L. 109-58, Sec. 1322(a)(3)(F), struck par. (6). Before being struck, it read as follows:
“(6) Application with other credits
“The credit allowed by subsection (a) for any taxable year shall not exceed the excess (if any) of--
Amendment by Pub. L. 113-295, Div. A, Sec. 210(a), effective as if included in the provision of the Energy Improvement and Extension Act of 2008 [Pub. L. 110-343, Div. B, Sec. 108] to which it relates [Effective for fuel produced and sold after September 30, 2008].
Amendment by Div. B, Section 108(d)(2) of Pub. L. 110-343 effective for fuel produced and sold after September 30, 2008.
Amendments by Section 211 of Pub. L. 109-432 effective as if included in Sec. 1321 of the Energy Policy Act of 2005 [Pub. L. 109-58] [effective for fuel produced and sold after December 31, 2005, in taxable years ending after such date].
Amendment by Section 402(g) of Pub. L. 109-135 effective as if included in the provisions of the Energy Policy Act of 2005 [Pub. L. 109-58, Sec. 1322] to which it relates.
Amendments by Section 412(l) of Pub. L. 109-135 effective on the date of the enactment of this Act [Enacted: Dec. 21, 2005].