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Sale of clean-energy credits: Traps for the unwary
- Source :
- The Tax Adviser. April, 2024, Vol. 55 Issue 4
- Publication Year :
- 2024
-
Abstract
- The Inflation Reduction Act of 2022, P. L. 117-169, addec new Sec. 6418 to the Internal Revenue Code, allowing eligible taxpayers to transfer (or sell) all or a specified portion [...]
- Subjects :
- Economic incentives -- Laws, regulations and rules
Investment tax credit -- Laws, regulations and rules
Energy tax credits -- Laws, regulations and rules
Alternative energy sources -- Laws, regulations and rules -- Taxation
Government regulation
Banking, finance and accounting industries
Business
Inflation Reduction Act of 2022
Internal Revenue Code (I.R.C. 6418)
Subjects
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 55
- Issue :
- 4
- Database :
- Gale General OneFile
- Journal :
- The Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- edsgcl.793839483