BlueGreen Alliance
IRSRulemakingIRS-2023-0029

Section 6417 Elective Payment of Applicable Credits (REG-101607-23)

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Last modified
Aug 26, 2024
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closed 1079d ago
BlueGreen Alliance filings
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Activity

BlueGreen Alliance filed 1 comment on this docket between Aug 15, 2023 and Aug 15, 2023. 55 other organizations filed here. The comment window closed 1079d ago.

What BlueGreen Alliance filed (1)

Aug 15, 2023· Comment from BlueGreen Alliance· IRS-2023-0029-0104

Filed on regulations.gov — full text not in the inline record.

Abstract

This document contains proposed regulations concerning the election under the Inflation Reduction Act of 2022 to treat the amount of certain tax credits as a payment of Federal income tax. The proposed regulations describe rules for the elective payment of these credit amounts in a taxable year, including definitions and special rules applicable to partnerships and S corporations and regarding repayment of excessive payments.

View on regulations.gov →
Section 6417 Elective Payment of Applicable Credits (REG-101607-23) (IRS) — BlueGreen Alliance | OpenPolis