SECTION 11. DISCLOSURE OF
Internal Revenue Bulletin 2023-10 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
Section 48C(e)(7) provides that upon making a certification under § 48C(e), the Secretary is required to disclose pub licly the identity of the applicant and the amount of the credit certified with respect to such applicant. Accordingly, the IRS will publish the results of Round 1 of the § 48C(e) program and will disclose the identity of the taxpayer and the amount of the § 48C credits allocated to the taxpayer with respect to projects that have been al
located a § 48C credit and have received a certification.
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