000 | 01282nab a2200241 c 4500 | ||
---|---|---|---|
999 |
_c148401 _d148401 |
||
003 | ES-MaIEF | ||
005 | 20231030194201.0 | ||
007 | ta | ||
008 | 231030t2023 us ||||| |||| 00| 00eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
245 | 0 |
_aFinally! IRS issues guidance on domestic content IRA tax credit "adder" _c Casey S. August, Andreas N. Andrews, Katelyn N. Hilferty and M. Jared Sanders |
|
500 | _aResumen. | ||
520 | _ahe 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. | ||
650 | 4 |
_950788 _aENERGÍAS RENOVABLES |
|
650 |
_aVIVIENDA _948710 |
||
650 |
_aIMPUESTOS _947460 |
||
650 | 4 |
_947462 _aINCENTIVOS FISCALES |
|
650 | 4 |
_aGASTOS FISCALES _950212 |
|
650 | 4 |
_aESTADOS UNIDOS _942888 |
|
700 |
_961535 _aAugust, Casey S. |
||
773 | 0 |
_9170442 _oOP 235/2023/4 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 40, n. 4, Summer 2023, p. 3-13 |
|
942 | _cART |