Bulletin No. 2013-20 May 13, 2013
Internal Revenue Bulletin 2013-20 · 2026-10-03 edition · updated 2026-10-04 · United States
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or the energy investment tax credit (ITC) under section 48 in lieu of the PTC, if construction of such facility begins before January 1, 2014. This notice provides guidelines and a safe harbor to determine when construction has begun on such a facility.
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