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Notice 2023-59, page 564.

Internal Revenue Bulletin 2023-34 · 2026-10-03 edition · updated 2026-10-04 · United States

The notice announces forthcoming proposed regulations and provides interim guidance regarding Home Energy Audits for purposes of the § 25C energy efficient home improvement credit, as well as a transition rule for certain Home Energy Audits conducted during taxable years ending in calendar year 2023.

REG-134420-10, page 571. These proposed regulations revise the consolidated return regulations to reflect statutory changes, modernize language, and enhance clarity.

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▸Contents — Internal Revenue Bulletin 2023-34
Internal Revenue Bulletin 2023-34

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