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Inflation Reduction Act: New Guidance on Section 45X Manufacturing Tax Credits | Shearman & Sterling LLP

On December 14, 2023, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released proposed regulation [REG-107423-23] to provide guidance on the. ....

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IRS Issues Proposed Regulations on Energy Property and Rules Applicable to Energy Credit Under Section 48 | Troutman Pepper

The IRS and the Treasury Department issued proposed regulations under Section 48 on November 22, 2023 (Proposed Regulations), providing further guidance in determining whether property. ....

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IRS Issues Proposed Regulations on Tax Credit Transfers | Troutman Pepper

On June 14, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations and temporary regulations on tax credit transfers pursuant to Section. ....

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