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Notice 2022-50

SECTION 1. PURPOSE

Internal Revenue Bulletin 2022-43 · 2026-10-03 edition · updated 2026-10-04 · United States

The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) anticipate issuing guidance to implement the elective payment provisions under § 6417 and the elective credit transfer provisions under § 6418 of the

Bulletin No. 2022–43 325 October 24, 2022

Internal Revenue Code (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 (IRA). This notice requests general comments on questions arising under new §§ 6417 and 6418, as well as specific comments on questions listed in section 3 of this notice. Comments received in response to this notice will help to inform development of future guidance implementing §§ 6417 and 6418.

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▸Contents — Internal Revenue Bulletin 2022-43
Internal Revenue Bulletin 2022-43

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