Under the final regulations, taxpayers are permitted to produce eligible components using recycled materials.
Components which are sold and then later become defective will not be considered defective components for...more
The proposed regulations provide important clarity on the distinction between substantial and superficial modification for purposes of determining eligible components produced by the taxpayer, along with guidance as to...more
12/22/2023
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Clean Energy ,
Component Parts Doctrine ,
Engineering ,
Inflation Reduction Act (IRA) ,
Internal Revenue Code (IRC) ,
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Manufacturers ,
Minerals ,
Proposed Legislation ,
U.S. Treasury