Notice 2022-50, page 325.
Internal Revenue Bulletin 2022-43 · 2026-10-03 edition · updated 2026-10-04 · United States
The notice requests comments on the elective payment provisions under § 6417 and the elective credit transfer provisions under § 6418 of the Internal Revenue Code, as added by § 13801 of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022.
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