Notice 2024-13, page 618.

This notice announces that the Department of the Treasury and the Internal Revenue Service intend to propose regulations to implement the product identification number (PIN) requirement with respect to the energy efficient home improvement credit under § 25C of the Internal Revenue Code, as amended by § 13301 of Public Law 117-169, 136. Stat. 1818 (August 16, 2022), commonly known as the Infla

tion Reduction Act of 2022. This notice requests comments on this PIN requirement.

REG-121010-17, page 636. This document contains proposed regulations that would provide guidance under section 166 regarding whether a debt instrument is worthless for Federal income tax purposes. The proposed regulations update the standard for determining when a debt instrument held by a regulated financial company or a member of a regulated financial group will be conclusively presumed to be worthless.