26 C.F.R. § 1.45-0. - § 1.45-0 Table of Contents.

§ 1.45-0 Table of contents.

This section lists the table of contents for §§ 1.45-1 through 1.45-12.

§§ 1.45-1—1.45-5 [Reserved] § 1.45-6 Increased credit amount.

(a) In general.

(b) Qualified facility requirements.

(c) Definition of nameplate capacity for purposes of determining maximum net output under section 45(b)(6)(B)(i).

(d) Applicability date.

§ 1.45-7 Prevailing wage requirements.

(a) Prevailing wage requirements.

(b) Wage determinations.

(c) Curing a failure to satisfy the prevailing wage requirements.

(d) Definitions.

(e) Applicability date.

§ 1.45-8 Apprenticeship requirements.

(a) Apprenticeship requirements.

(b) Labor hours requirement.

(c) Ratio requirement.

(d) Participation requirement.

(e) Examples.

(f) Exceptions to the apprenticeship requirements.

(g) Definitions.

(h) Applicability date.

§§ 1.45-9—1.45-11 [Reserved] § 1.45-12 Recordkeeping and reporting.

(a) In general.

(b) Recordkeeping for the prevailing wage and apprenticeship requirements.

(c) Recordkeeping for the prevailing wage requirements.

(d) Recordkeeping for the apprenticeship requirements.

(e) Satisfaction of the recordkeeping requirements.

(f) Applicability date.