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