Publication 334 |
2001 Tax Year |
Introduction
Your general business credit for the year consists of your
carryforward of business credits from prior years plus the total of
your current year business credits. In addition, your general business
credit for the current year may be increased later by the carryback of
business credits from later years. You subtract this credit directly
from your tax.
All of the following credits are part of the general business
credit. The form you use to figure each credit is shown in
parentheses. Be sure you also read How To Claim the Credit
later because you may also have to fill out Form 3800,
General Business Credit, in certain situations.
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