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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2010-14 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to corporate taxpayers that receive an SGIG under 42 U.S.C. 17386 from DOE. This revenue procedure does not apply to noncorporate taxpayers, or to grants under 42 U.S.C. 17384 (Smart Grid technology research, development, and demonstration).

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▸Contents — Internal Revenue Bulletin 2010-14
Internal Revenue Bulletin 2010-14

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