Corporation の Allowable credits

　Corporation で使える Tax credits (税額控除)。　

　・Foreign income taxes (外国税額控除)
　・General business credit (一般事業税額控除)

◎Foreign income taxes
　外国税額控除。Limitation あり。

　・Carry back 1 year と Carry forward 10 years　

◎General business credit
　一般事業税額控除。複数の Tax credits が含まれている。Limitation あり。　

　・Carry back 1 year と Carry forward 20 years　

○Investment credit
　投資税額控除。

　Investment credit には、

　→ Business energy credit
　→ Rehabilitation credit
　→ Reforestation credit

○Work opportunity credit

○Alcohol fuels credit

○Research credit

○Low-income housing credit

○Enhanced oil recovery credit

○Disabled access credit

○Renewable electricity production credit

○Empowerment zone employment credit

○Indian employment credit

○Employer Social Security credit

○Orphan drug credit

○The new markets credit

○The small employer pension plan start-up costs credit

○The employer-provided child care facilities credit