### Question
What is the definition of general credits?


### Answer
The definition of **general credits** is as follows in *26 U.S.C. § 772*:

> any credit other than the low-income housing credit, the rehabilitation credit, and the foreign tax credit

#### 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**

