Section 1.6417-0 - Table of ContentsThis section lists the table of contents for §§ 1.6417-1 through 1.6417-6 .
§ 1.6417-1 Elective payment election of applicable credits. (e) Applicable credit property.(h) Elective payment amount.(i) Elective payment election.(k) Indian tribal government.(n) Section 6417 regulations.(o) Statutory references.§ 1.6417-2 Rules for making elective payment elections.(a) Elective payment elections.(b) Manner of making election.(c) Determination of applicable credit.(e) Denial of double benefit.§ 1.6417-3 Special rules for electing taxpayers.(b) Elections with respect to the credit for production of clean hydrogen.(c) Election with respect to the credit for carbon oxide sequestration.(d) Election with respect to the advanced manufacturing production credit.(e) Election for electing taxpayers.§ 1.6417-4 Elective payment election for electing taxpayers that are partnerships or S corporations.(d) Determination of amount of the credit.(e) Partnerships subject to subchapter C of chapter 63.§ 1.6417-5 Additional information and registration. (a) Pre-filing registration and election.(b) Pre-filing registration requirements.§ 1.6417-6 Special rules.(b) Basis reduction and recapture.(c) Mirror code territories.(d) Partnerships subject to subchapter C of chapter 63 of the Code.TD 9988, 89 FR 17584 , Mar. 11, 2024; 89 FR 66562 , Aug. 16, 2024 89 FR 17584 , 5/10/2024; 89 FR 66562 , 8/16/2024