26 U.S.C. § 42

Citation: 26 U.S.C. § 42 (i)
Parent Document: 26 U.S.C. § 42
Jurisdiction: United States (federal)
Original Source: https://www.law.cornell.edu/uscode/text/26/42 ↗

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(i) In general For purposes of subparagraph (E), the term “ adjusted investor equity ” means, with respect to any calendar year, the aggregate amount of cash taxpayers invested with respect to the project increased by the amount equal to— (I) such amount, multiplied by (II)