The U.S. IRS has announced the release of guidance on elective payments and transfers of certain credits under the Inflation Reduction Act.
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IRS releases guidance on elective payments and transfers of certain credits under the Inflation Reduction Act
IR-2023-116, June 14, 2023
WASHINGTON — The Internal Revenue Service issued proposed regulations and frequently asked questions today describing rules for applicable entities that earn certain clean energy credits and choose to make an …