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Rev. Proc. 2023-27

SECTION 11. EFFECT OF

Internal Revenue Bulletin 2023-35 · 2026-10-03 edition · updated 2026-10-04 · United States

ALLOCATION OR OTHER NOTIFICATION

A Capacity Limitation allocation or a notification that a facility has met the eligibility requirements under the Low-Income Communities Bonus Credit Program at

the time the facility is placed in service is not a final determination that property is eligible for an increased credit under § 48(e). The IRS may, upon examination, determine that property does not qualify for the increased credit.

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▸Contents — Internal Revenue Bulletin 2023-35
Internal Revenue Bulletin 2023-35

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