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Bulletin No. 2013-20 May 13, 2013

Internal Revenue Bulletin 2013-20 · 2026-10-03 edition · updated 2026-10-04 · United States

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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▸Contents — Internal Revenue Bulletin 2013-20

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