Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
gptkb:United_States
|
| gptkbp:consistsOf |
multiple individual business credits
|
| gptkbp:establishedBy |
Internal Revenue Code Section 38
|
| https://www.w3.org/2000/01/rdf-schema#label |
General Business Credit
|
| gptkbp:includes |
disabled access credit
investment credit low-income housing credit research credit small employer health insurance credit work opportunity credit |
| gptkbp:publicLawNumber |
IRS Form 3800
|
| gptkbp:purpose |
reduce business tax liability
|
| gptkbp:relatedTo |
business taxes
|
| gptkbp:subject |
carryback and carryforward rules
|
| gptkbp:bfsParent |
gptkb:United_States_federal_income_tax
|
| gptkbp:bfsLayer |
7
|