26 C.F.R. § 1.38-1 Investment in certain depreciable property.
Title 26 - Internal Revenue
Regulations under sections 46 through 50 are prescribed under the authority granted the Secretary by section 38(b) to prescribe regulations as may be necessary to carry out the purposes of section 38 and subpart B, part IV, subchapter A, chapter 1 of the Code. [44 FR 20417, Apr. 5, 1979]
Title 26: Internal Revenue
PART 1—INCOME TAXES
credits allowable under sections 30 through 45D
§ 1.38-1 Investment in certain depreciable property.
