general credits
Defined in 1 place of the United States Code.
The term “general credits” means any credit other than the low-income housing credit, the rehabilitation credit, and the foreign tax credit.
Source
- 2005–present26 U.S.C. § 772Internal Revenue Code · Simplified flow-through · for purposes of this section
The term “general credits” means any credit other than the low-income housing credit, the rehabilitation credit, the foreign tax credit, and the credit allowable under section 29.
Source
- 1997–200526 U.S.C. § 772Internal Revenue Code · Simplified flow-through · for purposes of this section