26 C.F.R. § 1.45X-0

Current through November 30, 2024

Section 1.45X-0 - [Effective 12/27/2024] Table of contents

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.

26 C.F.R. §1.45X-0

89 FR 85831 , 12/27/2024