TITLE 26. INTERNAL REVENUE CODE § 6418. Transfer of certain credits., 26 USCS § 6418
Summary
(a) In general. In the case of an eligible taxpayer which elects to transfer all (or any portion specified in the election) of an eligible credit determined with respect to such taxpayer for any taxable year to a taxpayer (referred to in this section as the “transferee taxpayer”) which is not related (within the meaning of section 267(b) or 707(b)(1) [26 USCS § 267(b) or 707(b)(1)]) to the eligible taxpayer, the transferee taxpayer specified in such election (and not the eligible taxpayer) shall be treated as the taxpayer for purposes of this title with respect to such credit (or such portion thereof).