T.D. 9411 by ProQuest


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									Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
Section 48.—Energy Credit                               DATES: Effective Date: These regulations       partnership to deduct, in the taxable year
                                                        are effective on July 8, 2008.                 in which the partnership begins business,
   A notice provides guidance under section 48 of
                                                           Applicability Dates: For dates of appli-    an amount equal to the lesser of (1) the
the Internal Revenue Code for property qualifying for
the fuel cell
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