Any grant made in any taxable year by the Secretary of the Treasury under Section 1603 of the American Recovery and Reinvestment Tax Act of 2009 (Public Law 111-5) to a person that places in service specified energy property shall not be includable in the gross income or the alternative minimum taxable income of the taxpayer, but shall be taken into account in determining the basis of the property to which that grant relates, except that the basis of that property shall be reduced
using rules prescribed under Section 50(c) of the Internal Revenue Code in the same manner as a credit allowed under Section 48(a) of the Internal Revenue Code, and adjusted in accordance with rules applied by the Secretary of the Treasury under Section 1603(f) of the American Recovery and Reinvestment Tax Act of 2009 (Public Law 111-5).
17131
17131.1
17131.2
17131.3
17131.4
17131.5
17131.6
17131.9
17131.10
17132
17132.4
17132.5
17132.7
17132.8
17132.11
17133
17133.5
17134
17135
17135.5
17136
17138
17138.1
17138.2
17138.3
17139.5
17139.6
17140
17140.3
17140.4
17140.5
17141
17141.3
17142
17142.5
17143
17144
17144.5
17144.7
17145
17146
17147.7
17149
17151
17152
17153.5
17154
17155
17155.5
17156
17156.5
17157
17131.1
17131.2
17131.3
17131.4
17131.5
17131.6
17131.9
17131.10
17132
17132.4
17132.5
17132.7
17132.8
17132.11
17133
17133.5
17134
17135
17135.5
17136
17138
17138.1
17138.2
17138.3
17139.5
17139.6
17140
17140.3
17140.4
17140.5
17141
17141.3
17142
17142.5
17143
17144
17144.5
17144.7
17145
17146
17147.7
17149
17151
17152
17153.5
17154
17155
17155.5
17156
17156.5
17157