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Treasury Department And IRS Release Final Regulations On The Transfer Of IRA Tax Credits - Oil, Gas & Electricity

As provided in the Inflation Reduction Act, eligible taxpayers may make a yearly election to transfer all (or any portion) of an eligible credit to an unrelated taxpayer under Section 6418 of the Internal Revenue Code...
Holland Knight Holland Knight Energy Tax Us Department Of The Treasury Inflation Reduction Act Internal Revenue Code Reduction Act
Source: mondaq.com

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