RETC Statutes

Internal Revenue Code Section 25D
Residential energy efficient property

Internal Revenue Code Section 30C
Alternative fuel vehicle refueling property credit

Internal Revenue Code Section 38
General business credit

Internal Revenue Code Section 45K
Credit for producing fuel from a nonconventional source (Feb. 2, 2016)

Internal Revenue Code Section 46
Amount of credit (Feb. 2, 2016)

Internal Revenue Code Section 48
Energy credit (January 31, 2013)

Internal Revenue Code Section 48A
Qualified advanced coal project credit (Feb. 2, 2016)

Internal Revenue Code Section 48C
Advanced Energy Manufacturing Tax Credit (Feb. 2, 2016)

Internal Revenue Code Section 50
(Feb. 2, 2016)

Internal Revenue Code Section 179D
Energy efficient commercial buildings deduction

Revenue Rulings

Revenue Ruling 2006-9: Certain State Incentives Do Not Trigger a Reduction in PTCs
September 2006

Revenue Ruling 94-31: Definition of "Facility" for Section 45 PTVCs (Wind)
May 23, 1994

Revenue Ruling 85-77: Nonconventional Fuel Source Credit; Price-Support Payments
1985

Revenue Ruling 79-98: Depreciation; first placed in service; nuclear electric generating unit
1979

Revenue Ruling 76-256: Depreciation; first placed in service; electric generating unit
1976

Revenue Ruling 66-269: Section 38 property; electrical hookups, plumbing hookups, and water wells
1966

Revenue Ruling 55-540: Section 162; Leasing of Equipment for use in the Trade or Business of the Lessee

Revenue Procedures

Revenue Procedure 2016-48
August 26, 2016

Revenue Procedure 2011-26: Examination of Returns and Claims for Refund, Credit or Abatement; Determination of Correct Tax Liability
February 2011

Revenue Procedure 2010-20: Safe Harbor for Tax Treatment of Smart Grid Investment Grants
February 2010

Revenue Procedure 2007-65: Safe Harbor in Allocating Wind Energy Production Tax Credits
June 2007

Revenue Procedure 2001-28: Leveraged Lease Transactions
February 2001

Private Letter Rulings

PLR 202247006: Solar facility is not public utility property
Nov. 25, 2022

PLR 202239002: Renewable energy facility is not public utility property
Sept. 30, 2022

PLR 202208005: Renewable energy facility is not public utility property
Feb. 25, 2022

PLR 202205002: Renewable energy facility is not public utility property
Feb. 4, 2022

PLR 202130005: Solar facilities are not public utlity properties
July 30, 2021

PLR 201809003: Battery Storage for 25D Tax Credit When Integrated with Solar
March 2, 2018

PLR 201643023: Timing of Future Disclosures Under §§ 48A and 48C
October 21, 2016

PLR 201611011: Response to a Request for Rulings Concerning Project Eligibility Under Sections 38, 46, 48, 167, and 168
March 11, 2016

PLR 201523014: Response to a Request for Ruling Concerning the Installation of a Reflective Roof
February 2015

PLR 201519024: Response to a Request for Ruling Concerning the Placed-In-Service Date of a Refined Coal Facility
January 29, 2015

PLR 201516039: Response to a Request for Ruling Concerning the Placed-In-Service Date of a Refined Coal Facility
January 8, 2015

PLR 201536017: Response to a Request for Rulings Under 25D of the Internal Revenue Code
2015

PLR 201520003: Response to a Request for Ruling Concerning the Production of Refined Coal
December 10, 2014

PLR 201520002: Response to a Request for Ruling Concerning the Production of Refined Coal
December 10, 2014

PLR 201516038: Response to a Request for Ruling Concerning the Placed-In-Service Date of a Refined Coal Facility
December 10, 2014

PLR 201510026: Response to a Request for Ruling Concerning the Placed-In-Service Date of a Refined Coal Facility
November 12, 2014

PLR 201448014: A Response to a Request for Ruling Concerning the Production of Refined Coal
August 13, 2014

PLR 201448013: A Response to a Request for Ruling Concerning the Production of Refined Coal
August 13, 2014

PLR 201448012: A Response to a Request for Ruling Concerning the Production of Refined Coal
August 13, 2014

PLR 201448011: A Response to a Request for Ruling Concerning the Production of Refined Coal
August 13, 2014

PLR 201448010: A Response to a Request for Ruling Concerning the Production of Refined Coal
August 13, 2014

PLR 201448009: A Response to a Request for Ruling Concerning the Production of Refined Coal
August 13, 2014

PLR 201448008: A Response to a Request for Ruling Concerning the Production of Refined Coal
August 13, 2014

PLR 201448007: A Response to a Request for Ruling Concerning the Production of Refined Coal
August 13, 2014

PLR 201441005: Response to a Request for Ruling Concerning Testing Facilities for Refined Coal
June 24, 2014

PLR 201442001: Response to a Request for Rulings Concerning the Production and Sale of Refined Coal
June 4, 2014

PLR 201440017: Response to a Request for Ruling Concerning Testing Facilities for Refined Coal
May 14, 2014

PLR 201440016: Response to a Request for Ruling Concerning Testing Facilities for Refined Coal
May 14, 2014

PLR 201444025: Response to a Request for Ruling Concerning Solar Energy Systems Operations
May 5, 2014

PLR 201430010: Response to a Request for Ruling Concerning Placed-in-Service Status
March 26, 2014

PLR 201430009: Response to a Request for Ruling Concerning Placed-in-Service Status
March 26, 2014

PLR 201430008: Response to a Request for Ruling Concerning Placed-in-Service Status
March 26, 2014

PLR 201423013: Response to a Request for Ruling Concerning the Validity of the Partnership
March 19, 2014

PLR 201421009: Response to a Request for Ruling Concerning Testing Facilities for Refined Coal
February 6, 2014

PLR 201421008: Response to a Request for Ruling Concerning Testing Facilities for Refined Coal
February 6, 2014

PLR 201419008: Response to a Request for Ruling Concerning Testing Facilities for Refined Coal
January 9, 2014

PLR 201419006: Response to a Request for Ruling Concerning Qualifications for the Energy Tax Credit
January 9, 2014

PLR 201418029: Response to a Request for Ruling Concerning Testing Facilities for Refined Coal
January 9, 2014

PLR 201418028: Response to a Request for Ruling Concerning Testing Facilities for Refined Coal
January 6, 2014

PLR 201418027: Response to a Request for Ruling Concerning Testing Facilities for Refined Coal
January 6, 2014

PLR 201407007: Response to a Request for Ruling Concerning Testing Regulations for Refined Coal
October 30, 2013

PLR 201407006: Response to a Request for Ruling Concerning Regulations for Refined Coal Testing Using the Process
October 30, 2013

PLR 201344004: Response to a Request for Ruling on Production and Sale of Refined Coal
July 29, 2013

PLR 201345003: Response to a Request for Ruling Concerning Location Regulations for a Coal Production Facility
July 16, 2013

PLR 201334008: Response to a Request for Ruling on Tested Coal
April 24, 2013

PLR 201330005: Response to a Letter Requesting for a Private Ruling Concerning the Refined Coal Production Process
April 3, 2013

PLR 201329002: Response to Letter Requesting for Private Letter Ruling Concerning the Refined Coal Production Process
April 3, 2013

PLR 201326001: Response to Request for an Extension of the Expenditure Period for the Available Project Proceeds of Qualified Tax Credit Bonds
April 1, 2013

PLR 201326009: Request for Private Letter That Certain Circumstances Will Not Prevent a Project from Being Placed in Service in Year1
March 21, 2013

PLR 201326008: Request for Private Letter Ruling Request for Private Letter That Certain Circumstances Will Not Prevent a Project from Being Placed in Service in Year1
March 21, 2013

IRS PLR: 201326005: Response to Request for Rulings Concerning Federal Income Tax Consequences
March 19, 2013

PLR 201326004: Request for Private Letter Ruling Under Sections 48, 167 and 168
March 19, 2013

PLR 201332006: Response to a Request for Ruling on Production and Sale of Refined Coal
March 18, 2013

PLR 201332005: Response to a Request for Ruling on Production and Sale of Refined Coal
March 18, 2013

PLR 201326002: Response to Request to Supplement Private Letter Ruling PLR-135547-11 Concerning
March 12, 2013

PLR 201322005: Concerning the federal income tax consequences of the refined coal production process
February 25, 2013

PLR 201322003: Response to Request for Rulings Concerning the Refined Coal Production Process
February 20, 2013

PLR 201322004: Response to Request of Rulings Concerning the Refined Coal Production Process
February 20, 2013

PLR 201319004: Response to Request for Rulings Concerning the Refined Coal Production Process
February 6, 2013

PLR 201319002: Response to Request for Rulings Concerning the Refined Coal Production Process
February 1, 2013

PLR 201319001: Response to Request for Rulings Concerning the Refined Coal Production Process
February 1, 2013

PLR 201318004: Request for Ruling on the Consequences of Taxpayer's Accounting and Regulatory Treatment of the Investment Tax Credit
January 18, 2013

PLR 201318006: Request for Ruling on the Consequences of Taxpayer's accounting and Regulatory Treatment of the Investment Tax Credit
January 18, 2013

PLR 201318005: Request for Ruling on the Consequences of Taxpayer's Accounting and Regulatory Treatment of the Investment Tax Credit
January 18, 2013

PLR 201326003: Response to Request of Ruling Concerning Federal Income Tax Consequences
2013

PLR 201308021: Tribe May Elect to Pass Investment Credits Associated With Renewable Energy Assets to an Unrelated Third Party Lessee
December 12, 2012

PLR 201308005: Request for Private Letter Ruling Regarding 48(a) and 1.48-9
November 20, 2012

PLR 201302007: 'Placed in Service' Wind Turbine Generators Under 167 and 168
October 11, 2012

PLR 201249013: Revocation of Private Letter Ruling Regarding Section 167
September 6, 2012

PLR 201323016: Response to Request for Rulings Concerning Real Estate Assets
July 30, 2012

PLR 201242012: Tax Credit for Production of Refined Coal
June 7, 2012

PLR 201237008: Electricity Produced from Certain Renewable Sources
June 5, 2012

PLR 201238013: Tax Credit for Production of Refined Coal
June 5, 2012

PLR 201237007: Electricity Produced from Certain Renewable Sources
May 31, 2012

PLR 201216017: Electricity Produced from Certain Renewable Sources
January 12, 2012

PLR 201214007: Request for Private Letter Ruling Regarding Section 167
January 3, 2012

PLR 201210023: Placed-in-Service Date for a Renewable Energy Facility
November 30, 2011

PLR 201205005: Electricity Produced from Certain Renewable Sources; Date Property Placed in Service
November 3, 2011

PLR 201208035: Investment Credit Claimed on a Storage Device will be Subject to Recapture
October 27, 2011

PLR 201142005: Storage Device Considered Part of "Qualified Property" at "Qualified Investment Credit Facility" Within the Meaning of Section 50(b)(1)(B)
July 11, 2011

PLR 201136018: Eligibility of Projects Located in U.S. Possessions
May 25, 2011

PLR 201142022: Partners Will be Regarded as Owners and Users of the Project to the Extent of Their Respective Shares of Basis for Purposes of 50(b)(1)(B) and, Therefore, Entitled to Share of the Energy Credit
May 6, 2011

PLR 201131003: Electricity Produced from Certain Renewable Sources; Refined Coal under Section 45(c)(7)
March 31, 2011

PLR 201123016: Electricity Produced from Certain Renewable Sources; Refined Coal under Section 45(c)(7)
March 1, 2011

PLR 201121005: Regarding What Constitutes "Energy Property" for Purposes of 48(a)(3)
February 1, 2011

PLR 201105007: Electricity Produced from Certain Renewable Sources; Refined Coal under Section 45(c)(7)
October 25, 2010

PLR 201105006: Electricity Produced from Certain Renewable Sources; Refined Coal under Section 45(c)(7)
October 25, 2010

PLR 201105002: Electricity Produced from Certain Renewable Sources; Refined Coal under Section 45(c)(7)
October 21, 2010

PLR 201035003: Public Utility REC Purchases
May 19, 2010

PLR 201043023: Elements of the Purchase Price of PV Curtain Wall Constitute Energy Property under 48
October 23, 2009

PLR 200947027: Reflective Roof Surface; Energy Property under Section 48
August 11, 2009

PLR 200820011: Energy Credits and Tax-Exempt Bond Financed Affordable Housing Projects
February 11, 2008

PLR 200620004: Placed in Service Date for Wind Turbines to Qualify for Credit Under Section 45
November 2, 2005

PLR 200609002: Electricity Produced From Certain Renewable Resources Production Tax Credit Wind Lease Agreement
November 2, 2005

PLR 200609001: Electricity Produced From Certain Renewable Resources Production Tax Credit Wind Lease Agreement
October 25, 2005

PLR 200440001: Tax Credits Electricity Produced from Certain Renewable Resources Placed in Service Date of Production Facility
June 9, 2004

PLR 200334031: Renewable Energy Production Credit Placed in Service
May 19, 2003

PLR 200311021: Credit under Sec. 45 Won't be Reduced Because of State Income Tax Credit
December 9, 2002

PLR 200206034: Conditional Refund of Colorado State Sales and Use Tax Did Not Off-Set the Federal PTC
November 8, 2001

PLR 200202048: Renewable Energy Production Credit Not Offset by Amounts Received From Private Org.'s Wind Energy Incentive Program
October 10, 2001

PLR 200142018: Limited Partnership is Entitled to Renewable Electricity Production Credit
July 23, 2001

PLR 9831006: Landfill Gas Collection System is a Qualified Fuel
April 23, 1998

PLR 9627022: Requirements for the Nonconventional Fuel Credit, Landfill Methane Gas Collection System
April 9, 1996

PLR 9529019: Landfill Methane Gas is a Qualified Duel under Section 29(c)(1)(B)(ii)
April 24, 1995

PLR 9405006: Section 167 -- Depreciation Deduction
October 15, 1993

PLR 8428035: Price Support Payments
April 6, 1984

PLR 8410092: Price Support Payments
December 7, 1983

PLR 8324013: Sec. 48 Eligible Property and Special Rules; Snow-Making System
March 9, 1983

Notices

Notice 2023-44: Additional Guidance for the Qualifying Advanced Energy Project Credit Allocation Program under Section 48C(e)
May 31, 2023

Notice 2023-38: Domestic Content Bonus Credit Guidance under Sections 45, 45Y, 48, and 48E
May 12, 2023

Notice 2023-29: Energy Community Bonus Credit Amounts under the Inflation Reduction Act of 2022
April 4, 2023

Notice 2023-18: Initial Guidance Establishing Qualifying Advanced Energy Project Credit Allocation Program Under Section 48C(e)
February 13, 2023

Notice 2023-17: Initial Guidance Establishing Program to Allocate Environmental Justice Solar and Wind Capacity Limitation Under Section 48(e)
February 13, 2023

Notice 2022-61, Prevailing Wage and Apprenticeship Initial Guidance under Section 45(b)(6)(B)(ii) and Other Substantially Similar Provisions
November 30, 2022

Notice 2022-58: Request for Comments on Credits for Clean Hydrogen and Clean Fuel Production
November 3, 2022

Notice 2022-57: Request for Comments on the Credit for Carbon Oxide Sequestration
November 3, 2022

Notice 2022-56: Request for Comments on Section 45W Credit for Qualified Commercial Clean Vehicles and Section 30C Alternative Fuel Vehicle Refueling Property Credit
November 3, 2022

Notice 2022-51: Request for Comments on Prevailing Wage, Apprenticeship, Domestic Content, and Energy Communities Requirements Under the Act Commonly Known as the Inflation Reduction Act of 2022
October 5, 2022

Notice 2022-50: Request for Comments on Elective Payment of Applicable Credits and Transfer of Certain Credits
October 5, 2022

Notice 2022-49: Request for Comments on Certain Energy Generation Incentives
October 5, 2022

Notice 2022-48: Request for Comments on Incentive Provisions for Improving the Energy Efficiency of Residential and Commercial Buildings
October 5, 2022

Notice 2022-47: Request for Comments on Energy Security Tax Credits for Manufacturing Under Sections 48C and 45X
October 5, 2022

Notice 2022-46: Request for Comments on Credits for Clean Vehicles
October 5, 2022

Notice 2022-38: Credit for Carbon Oxide Sequestration 2022 Section 45Q Inflation Adjustment Factor
September 26, 2022

Notice 2021-35: Credit for Carbon Oxide Sequestration 2021 Section 45Q Inflation Adjustment Factor
November 15, 2021

Notice 2021-05: Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor for Offshore Projects and Federal Land Projects
December 31, 2020

Notice 2020-41: Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor to Address Delays Related to COVID-19
May 27, 2020

Notice 2018-59: Beginning of Construction for the Investment Tax Credit under Section 48
June 22, 2018

Notice 2018-43: Public Comment Invited on Recommendations for 2018-2019 Priority Guidance Plan
​April 27, 2018

Notice 2017-04: Beginning of Construction for Sections 45 and 48
December 15, 2016

Notice 2016-34: Credit for Renewable Electricity Production and Refined Coal Production, and Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2016
May 20, 2016

Update: Notice 2016-31: Beginning of Construction for Sections 45 and 48
May 18, 2016

Notice 2016-31: Beginning of Construction for Sections 45 and 48
May 5, 2016

Notice 2015-70: Request for Comments on Definitions of Section 48 Property
October 2, 2015

Notice 2015-51: Modification of Notice 2015-4
July 14, 2015

Credit for Renewable Electricity Production and Refined Coal Production, and Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2015
April 15, 2015

Notice 2015-25: Beginning of Construction for Sections 45 and 48
March 11, 2015

Notice 2015-12: New Clean Renewable Energy Bonds
2015

Notice 2015-4: Property Qualifying for the Energy Credit under Section 48
January 13, 2015

Notice 2014-46: Clarification and Modification of Notice 2013-29 and Notice 2013-60
August 8, 2014

Notice 2014-39: Section 1603 Sequestration and Its Effects on the Investment Tax Credit and the Production Tax Credit
June 10, 2014

Notice 2014-36: Credit for Renewable Electric Production, Refined Coal Production and Indian Coal Production and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2014
May 27, 2014

Notice of Proposed Rulemaking: Definition of Real Estate Investment Trust Real Property
May 9, 2014

Notice 2013-70: Q&A on Tax Credits for Sections 25C and 25D
November 21, 2013

Notice 2013-60: Clarification of Notice 2013-29; Part III - Administrative, Procedural, and Miscellaneous
September 23, 2013

Notice 2013-29: Beginning of Construction for Purposes of the Renewable Electricity Production Tax Credit and Energy Investment Tax Credit
April 15, 2013

Notice 2013-12: Qualifying Advanced Energy Project Credit
February 7, 2013

Comment Request on Annual Performance Report and Certification for Section 1603
January 25, 2013

Credit for Renewable Electricity Production, Refined Coal Production and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2012
April 11, 2012

Notice 2012-44: Qualified Energy Conservation Bonds
April 2012

Notice 2012-22: Modification of Notice 2008-40; Deduction for Energy Efficient Commercial Buildings
February 28, 2012

Notice 2011-30: Nonconventional Fuel Source Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price
April 1, 2011

Notice 2011-24: Guidance for Phase II of the Qualifying Advanced Coal Program under Section 48A and the Qualifying Gasification Program under Section 48B
March 23, 2011

Notice 2010-54: Production Tax Credit for Refined Coal
September 16, 2010

Notice 2010-62: Interim Guidance under the Codification of the Economic Substance Doctrine and Related Provisions in the Health Care and Education Reconciliation Act of 2010
September 13, 2010

Notice 2010-37: Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2010
May 3, 2010

Notice 2010-31: Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price
April 1, 2010

Notice 2010-28: Stripping Transactions for Qualified Tax Credit Bonds
March 23, 2010

Notice 2009-90: Production Tax Credit for Refined Coal
December 7, 2009

Invitation to Comment on NOT 11085909, Qualifying Advanced Energy Project Credit
September 22, 2009

Notice 2009-72: Qualifying Advanced Energy Project Credit
July 2009

Notice 2009-52: Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits
May 2009

Proposed Collection; Comment Request for Notice 2009-52
January 6, 2016

Proposed Collection; Comment Request for Notice 2009-52
October 17, 2012

Request for Comments: Notice 2009-52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination With Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits
August 7, 2009

Notice 2009-50: Recovery Zone Bond Volume Cap Allocations
May 2009

Notice 2009-44: Utilities Paid by Tenant of Submetered Rent-restricted Unit
May 26, 2009

Notice 2009-41: Credit for Residential Energy Efficient Property
April 2009

Notice 2009-40: Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2009
May 11, 2009

Notice 2009-33: New clean renewable energy bonds application solicitation and requirements
March 2009

Notice 2009-32: Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price
March 2009

Notice 2009-29: Qualified Energy Conservation Bond Allocations for 2009
February 2009

Notice 2009-24: Qualifying Advanced Coal Project Program
February 2009

Notice 2009-23: Qualifying Gasification Project Program
February 2009

Notice 2009-15: Credit Rates on Tax Credit Bonds
January 2009

Notice 2008-97: Qualifying Gasification Project Program
September 2008

Notice 2008-96: Qualifying Advanced Coal Project Program
September 2008

Notice 2008-84: Application of Section 382 in the Case of Certain Acquisitions Made by the United States
August 2008

Notice 2008-60: Electricity Produced from Certain Renewable Resources
June 2008

Notice 2008-48: Credit for Renewable Electricity, Refined Coal, Indian Coal Production; Inflation Adjustment Factors, Reference Prices for 2008
April 2008

Notice 2008-47: Public Comment Invited on Recommendations for 2008-2009 Guidance Priority List
April 2008

Notice 2008-44: Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price
April 2008

Notice 2008-35: Amplification of Notice 2006-27 Certification of Energy Efficient Home Credit
March 2008

Notice 2007-56: Change of address for submission of CREBs applications
May 2007

Notice 2007-53: Qualifying Gasification Project Program
June 25, 2007

Notice 2007-52: Qualifying Advanced Coal Project Program
June 25, 2007

Notice 2007-40: Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2007
June 25, 2007

Notice 2007-38: Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price
March 2007

Notice 2007-26: Solicits Applications for Allocations of Clean Renewable Energy Bonds
February 2007

Notice 2006-88: Electricity Produced from Open-loop-Biomass
August 2006

Notice 2006-51: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2006 for Renewable Electricity Production Credit and Refined Coal Production Credit
June 19, 2006

Notice 2006-25: Qualifying Gasification Project Program
February 2006

Notice 2006-24: Qualifying Advanced Coal Project Program
February 2006

Notice 2006-7: Guidance Regarding Facilities That May be Financed With Clean Renewable Energy Bonds
July 2006

Notice 2005-98: Solicits Applications for Allocations of Clean Renewable Energy Bonds
September 2005

Notice 2005-37: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2005 for Renewable Electricity Production Credit and Refined Coal Production Credit
March 2005

Notice 2004-29: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2004 for Renewable Electricity Production Credit
April 28, 2004

Notice 2003-29: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2003 for Renewable Electricity Production Credit
February 2003

Notice 2002-39: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2002 for Renewable Electricity Production Credit
March 2002

Notice 2001-33: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2001 for Renewable Electricity Production Credit
March 2001

Notice 2000-52: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2000 for Renewable Electricity Production Credit
May 2000

Announcements

Announcement 2022-23: Renewable Electricity Production Credit Amounts for Calendar Year 2022
November 2022

Announcement 2013-43: Announcement of the Results of the 2012-2013 Phase III Allocation Round of the Qualifying Advanced Coal Project Program
April 2013

Announcement 2010-56: Announcement of the Results of 2009-10 Allocation Round of the Qualifying Advanced Coal Project Program and the Qualifying Gasification Project Program
May 2010

Chief Counsel Advice (CCA)

CCA 201524024: Applicability of Rev. Proc. 2007-65 to Section 48 Energy Credit Partnership
November 24, 2014

CCA 201218010: Qualification of coke or coke gas facilities under section 45K of the Internal Revenue Code
November 22, 2011

CCA 201122018 - Section 1603 - Qualified Wind Property in an Electric Substation Located at a Wind Farm
May 4, 2011

CCA 201052005 - Section 48C - Qualifying Advanced Energy Project Credit
December 30, 2010

CCA 201017043: Section 45K - Credit for Fuel Produced from a Nonconventional Source
December 30, 2009

CCA 200943029: Section 45 - Electricity Produced From Certain Renewable Resources, etc.
June 23, 2009

Associate Chief Counsel Memoranda (AM)

AM 2016-001 : Nonrecourse Carve-Outs Do Not Cause Debt to fail to Qualify as Nonrecourse Debt
April 15, 2016

AM 2011-004: Excessive Payments Received Under ARRA Section 1603
September 27, 2011

AM 2010-007: Section 179D deduction and certain partnerships and S corporations
December 13, 2010

General Counsel Memoranda

General Counsel Memorandum 37449
March 6, 1978
Whether certain machinery and equipment acquired and placed in a production facility are “first placed in service” for depreciation and investment credit purposes in the year the preliminary tests are completed.

PMTA

PMTA 2010-59: Agreement to Extend Statute of Limitations on Assessment and Reg. Section 1.48-12(d)(7)
August 10, 2009

Forms

Form 8835: Renewable Electricity, Refined Coal, and Indian Coal Production Credit
2012

IRS Invitation to Comment on Form 8835
November 21, 2013

Form 4255: Recapture of Investment Credit
March 2010

Form 3800: General Business Tax Credit
2006

IRS application Form 3468
2008

Other Guidance and Resources

U.S. Departments of Treasury and Energy Release Additional Guidance on Inflation Reduction Act Programs to Incentivize Manufacturing and Clean Energy Investments in Hard-Hit Coal Communities
May 31, 2023

Federal Register 2023-11718, Additional Guidance on Low-Income Communities Bonus Credit Program
May 31, 2023

Building a Clean Economy: A Guidebook to the Inflation Reduction Act's Investments in Clean Energy and Climate Action
December 15, 2019

Interim Guidance Pending the Issuance of Regulations Relating to the Section 45 Tax Credit for Refined Coal
September 12, 2019

Second Quarter Update to the 2017-2018 Priority Guidance Plan
February 7, 2018

Centralized Partnership Audit Regime
June 14, 2017

2016-2017 Priority Guidance Plan (Initial)
August 15, 2016

2015-2016 Priority Guidance Plan Fourth Quarter Update
August 15, 2016

Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015
August 5, 2016

Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 (Proposed Rules)
August 5, 2016

Proposed Collection; Comment Request for Regulation Project
August 5, 2016