Federal Tax Credits

This entry offers coverage of every major aspect of credits and incentives for federal taxes, including alternative minimum tax credits, basis recovery, credit provisions, limitations, and restrictions, economically distressed areas, and more.

Bond Tax Credits

This section is based on detailed federal tax analysis and insights on bond credits. It covers the compliance on the federal tax aspect of bond credits, including Clean Renewable Energy Bond credit, limitation on amount of designated bonds, Gulf Tax Credit bond credit, Recovery Zone Bond credit, and more.

Economically Distressed Areas Federal Tax

This section offers a detailed federal tax analysis on economically distressed areas. The federal tax coverage for economically distressed areas includes the renewal community capital gain exclusion, new markets credit, federally declared disaster areas, recovery zone bond credit, and more.

Energy Tax Credits

This section offers several resources that provide insights on federal tax policies and developments concerning every facet of energy tax credits, including Grant in Lieu of Credit, renewable electricity production credit, energy property, advanced nuclear power facility production credit, nuclear power credit, and more.

Family Tax Credits

This section offers several resources that provide insights on federal tax policies and developments concerning most of the facets of family tax credits, including adoption assistance credit, child tax credit, earned income credit, household and dependent care credit, and more.

Farming and Ranching Federal Tax

This section offers a federal tax analysis for the farming and ranching industry, with comprehensive coverage of every major federal tax aspect of farming and ranching, including production of income expenses, uniform capitalization rules, Section 263A, gasoline tax credits, Section 165 losses, and more.

Film Production Credits

This section’s offers an analysis of Film Production Credits.

Gas, Oil, and Coal Tax Credits

This section’s resource and reference offers coverage of gas, oil, and coal tax credits includes Trans-Alaska Pipeline Liability Fund credit, marginal well production credit, Qualifying Advanced Coal Project credit, Qualifying Gasification Project credit, Qualifying Advanced Energy Project credit, and more.

Investment Tax Credit

This section’s coverage of investment tax credits includes depreciable property, rehabilitation credit, Section 38 property, energy credit, and more.

General Business Credit

This section examines the General Business Credits, with existing and forthcoming policies and developments.

Housing and Rehabilitation Credits Tax

This section provides insights on federal tax policies and developments concerning every facet of housing and rehabilitation credits, including residential energy credit, low-income housing credit, home mortgage interest credit, first-time homebuyer credit, computational limitations and carryovers, and more.

Oil and Coal Credits

This section offers analysis of Oil and Coal Credits, including policies and developments.

Research and Development Credits Tax

This section examines, from a federal income tax perspective, the research and development credit topics, such as Section 41 R&D credit, commercial production of a new product, computer software development, aggregation of expenditures, and more.

Vehicle Tax Credits

This section provides insights on federal tax policies and developments concerning vehicle credits, including qualified electric vehicle credit, alternative motor vehicle credit, alternative fuel vehicle refueling property credit, qualified plug-in electric drive motor vehicle credit, and more.