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Data / Federal rules / 2024-18576

Transfer of Certain Credits; Correction

The Internal Revenue Service published this final rule in the Federal Register on August 22, 2024. It took effect on August 22, 2024.

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What the agency says

This document includes corrections to the final regulations (Treasury Decision 9993) published in the Federal Register on Tuesday, April 30, 2024. Treasury Decision 9993 contains final regulations concerning the election under the Inflation Reduction Act of 2022 to transfer certain tax credits.

Key facts

Document number
2024-18576
Type
Final rule
Action
Final rule; correction and correcting amendment
Agency
Treasury Department; Internal Revenue Service
Published
August 22, 2024
Takes effect
August 22, 2024
Dates
These corrections are effective on August 22, 2024 and for dates of applicability, see Sec. Sec. 1.6418-1(r), 1.6418-2(g), 1.6418-3(f), 1.6418-4(d), and 1.6418-5(j).
Docket
TD 9993
Regulation ID (RIN)
1545-BQ64
Code of Federal Regulations
26 CFR 1
Topics
Income taxes; Reporting and recordkeeping requirements
Pages
2

The document on federalregister.gov PDF

Other documents from the Internal Revenue Service

Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in August 2024

Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.