Rev. Proc. 2023-27 provided the process under section
2025 Inst 3468 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
48(e) to apply for an allocation of capacity limitation for 2023. This revenue procedure also provides the placed-in-service reporting requirements for taxpayers who received an allocation from the 2023 Program year.
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