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Introduction

SECTION 8. REDUCTION OR

Internal Revenue Bulletin 2013-10 · 2026-10-03 edition · updated 2026-10-04 · United States

FORFEITURE OF ALLOCATED CREDITS

Under the provisions of this notice and the agreement set forth in Appendix A to this notice, the § 48C Phase II credits allocated under section 4 of this notice will be reduced or forfeited in certain situations. A taxpayer must notify the Service of the amount of any reduction or forfeiture required under the agreement. This notification must be sent to the address listed in section 6.02 of this notice.

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▸Contents — Internal Revenue Bulletin 2013-10
Internal Revenue Bulletin 2013-10

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