credit base
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 49 — in this section (7 versions over time)
For purposes of this paragraph, the term "credit base" means—
(i) the portion of the basis of any qualified rehabilitated building attributable to qualified rehabilitation expenditures,
(ii) the basis of any energy property,
(iii) the basis of any property which is part of a qualifying advanced coal project under section 48A,
(iv) the basis of any property which is part of a qualifying gasification project under section 48B,
(v) the basis of any property which is part of a qualifying advanced energy project under section 48C,
(vi) the basis of any qualified property (as defined in subsection (b)(2) of section 48D) which is part of an advanced manufacturing facility (as defined in subsection (b)(3) of such section),
(vii) the basis of any qualified property which is part of a qualified facility under section 48E, and
(viii) the basis of any energy storage technology under section 48E.