# Elective Payment of Applicable Credits
> **IRS** · Rule · Published 2024-04-16 · 89 FR 26786
## Document
- **Document number:** C1-2024-04604
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 26786
- **CFR reference:** 26 CFR 1
- **Publication date:** 2024-04-16
- **Treasury docket:** TD 9988
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/04/16/C1-2024-04604/elective-payment-of-applicable-credits)
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