Notice 2023-80, page 1583.

This notice announces that Treasury and the IRS intend to issue proposed regulations to address the application of the foreign tax credit and related rules and the dual consolidated loss (DCL) rules to certain types of taxes described in the GloBE Model Rules. This notice also extends and modifies the temporary relief described in Notice 2023-55 for determining whether a foreign tax is eligible for a foreign tax credit under §§ 901 and 903.

REG-132569-17, page 1616. This document contains proposed regulations that would amend the regulations relating to the energy credit for the taxable year in which eligible energy property is placed in service. This document also withdraws and reproposes, for additional clarity, portions of previously proposed regulations regarding the increased energy credit amount available if prevailing wage and registered apprenticeship requirements are met.