### Question
Can you define what general credits means?


### Answer
**General credits** is defined as the following in *26 U.S.C. § 772*:

> any credit other than the low-income housing credit, the rehabilitation credit, the foreign tax credit, and the credit allowable under section 29

#### Citation:
  - *26 U.S.C. § 772*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter K-Partners and Partnerships > PART IV-SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS**

