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التمويل والأسواق · 30/4/20241 دقائق للقراءة
Transfer of Certain Credits
ترجمة آلية محلية · اللغة الأصلية للمصدر
الملخص
This document contains final regulations concerning the election under the Inflation Reduction Act of 2022 to transfer certain tax credits. The regulations describe rules for the election to transfer eligible credits in a taxable year, including definitions and special rules applicable to partnerships and S corporations and regarding excessive credit transfer or recapture events. In addition, the regulations describe rules related to a required IRS pre-filing registration process. These regulations affect eligible taxpayers that elect to transfer eligible credits in a taxable year and the transferee taxpayers to which eligible credits are transferred.
اللغة الأصلية للمصدر: Federal Register — Department of the Treasuryافتح البيان الأصلي →