### Question
How is the term credit recapture defined?


### Answer
The term **credit recapture** is defined in *26 U.S.C. § 774* as the following:

> any increase in tax under section 42(j) or 50(a)

#### Citation:
  - *26 U.S.C. § 774*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter K-Partners and Partnerships > PART IV-SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS**

