(a) Energy credit. (1) In general. For purposes of section 46, except as provided in paragraphs (1)(B), (2)(B), and (3)(B) of subsection (c), the energy credit for any taxable year is the energy percentage of the basis of each energy property placed in service during such tax...
acarol hu 卡罗尔hu[translate] aQualified property under the Section 1603 Cash Grant utilizes the same qualifications as provided by the IRC §48 Energy Credit. 具有资格的物产在第1603部分现金格兰特之下由IRC §48能量信用运用同样资格如所提供。[translate]...
On March 5, 2024, the IRS issued final regulations under Internal Revenue Code Section 6417 (the “Final Regulations”) with respect to energy tax credits which are directly payable to State and local governmental entities as...more Spring Cleaning for your Nonprofit: Dusting Off Your Articles,...
aApplicants who receive payments for property under Section 1603 are not eligible for the production or investment tax credit under sections 45 and 48 of the IRC with respect to the same property for the taxable year of the payment or subsequent years. 收到付款为物产在第1603部分之下的申请人不...
refund or for making credit or refund if no claim is filed, provided in subsections (a) and (b)(1), shall not expire prior to 6 months after the expiration of the period within which an assessment may be made pursuant to the agreement or any extension thereof undersection 6501(c)(4)...