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
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