Elective Payment of Applicable Credits; Correction

tax-irs · IRS · Rule · Published 2024-08-16 · Effective 2024-08-16 · 89 FR 66562

Document

Document number: 2024-17945
Federal Register citation: 89 FR 66562
CFR reference: 26 CFR 1
Type: Rule
Action: Final rule; correction and correcting amendments.
Category: tax-irs
Sub-agency: IRS
Publication date: 2024-08-16
Effective date: 2024-08-16
Treasury docket: TD 9988

Abstract

This document contains corrections to Treasury Decision 9988, which was published in the Federal Register for Monday, March 11, 2024. Treasury Decision 9988 issued final 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.

Source

Authoritative: Federal Register document
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