Announcement 2024-17, page 932.

REG-101552-24, 2024-13 I.R.B. 741 (March 25, 2024) contains errors in the second sentence of the second column on page 743 and in the first sentence of the third column on page 746. These sentences incorrectly describe the requirement that members in an unincorporated organization reserve the right separately to take in kind or dispose of their pro rata shares of electricity produced, extracted or used, or any associated renewable energy credits or similar credits. This requirement was intended to be conjunctive, applying to both elec

Finding Lists begin on page ii.

tricity and associated credits. The sentence on page 743 is corrected to read, “Second, the unincorporated organization’s members must enter into a joint operating agreement with respect to the applicable credit property in which the members reserve the right separately to take in kind or dispose of their pro rata shares of the electricity produced, extracted, or used, and any associated renewable energy credits or similar credits.” The sentence on page 746 is corrected to read, “(B) The members of which enter into a joint operating agreement in which the members reserve the right separately to take in kind or dispose of their pro rata shares of the electricity produced, extracted, or used, and any associated renewable energy credits or similar credits”.