Finally! IRS issues guidance on domestic content IRA tax credit "adder" Casey S. August, Andreas N. Andrews, Katelyn N. Hilferty and M. Jared Sanders
Contributor(s): August, Casey S
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Material type: 
ArticleSubject(s): ENERGÍAS RENOVABLES | VIVIENDA | IMPUESTOS | INCENTIVOS FISCALES | GASTOS FISCALES | ESTADOS UNIDOS
In:
Journal of Taxation of Investments v. 40, n. 4, Summer 2023, p. 3-13 Summary: he Internal Revenue Service and U.S. Department of the Treasury released Notice 2023-38 on May 12, 2023, which establishes rules for testing an applicable “green” energy facility’s eligibility for a bonus federal income tax credit amount, as enacted under the Infl ation Reduction Act of 2022, attributable to the steel, iron, or manufactured product that is a component of such facility being produced in the United States.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2023/4-1 (Browse shelf) | Available | OP 235/2023/4-1 |
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Resumen.
he Internal Revenue Service and U.S. Department of the Treasury released Notice 2023-38 on May 12, 2023, which establishes rules for testing an applicable “green” energy facility’s eligibility for a bonus federal income tax credit amount, as enacted under the Infl ation Reduction Act of 2022, attributable to the steel, iron, or manufactured product that is a component of such facility being produced in the United States.
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