Skip to content
ChatProjectCodes

Rev. Proc. 2023-27

SECTION 13. SUCCESSOR IN

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

INTEREST

.01 In general . Except as otherwise provided in this section 13, a Capacity Limitation allocation award applies only to the taxpayer who applied for and received an allocation award for the facility the taxpayer owns. If a taxpayer wants to request a transfer of an allocation, it

August 28, 2023 660 Bulletin No. 2023–35

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2023-35
Internal Revenue Bulletin 2023-35

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.