INCOME TAX
Internal Revenue Bulletin 2013-10 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2013–12, page 543. This notice reports the results of the section 48C Phase I program and, as provided by section 48C(d)(4) of the Code, establishes a second phase of the qualifying advanced energy project program (“the section 48C Phase II program”) to distribute the section 48C Phase I credits that are available for re-allocation after review of the section 48C Phase I program.
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