Qualified Facility. Section 45Q(d) provides that “qualified facility” means any industrial facility or direct air capture facility, the construction of which begins before January 1, 2024, and (i) the construction of carbon capture equipment begins before such date; or (ii) the original pla...
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The IRS has requested written comments from the public,on or before June 19, 2023, on its intention to classify NFTs as collectibles under Section 408(m)(2) of the Internal Revenue Code of 1986, as amended (the “Code”), and further guidance on how the IRS should determine whether an ...
IRS corrected potential oversight in IRS Notice 2022-33 which had extended deadline to adopt retirement, savings plan amendments required by Setting Every Community