Skip to content

Notice 2026-1 provided a safe harbor

SECTION 6. DRAFTING

Internal Revenue Bulletin 2026-36 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is the Office of Associate Chief Counsel (Energy, Credits, and Excise Tax). For further information regarding this notice contact (202) 317-6853 (not a toll-free number).

August 31, 2026 246 Bulletin No. 2026–36

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

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2026-36

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.