User Guide Overview›Path to Monetizing a Clean Energy/Advanced Manufacturing Credit with an Elective Payment or a Transfer Election›Elective Pay and Transfer Election Pre-Filing Registration User Guide

Placed in Service Date

0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Enter the date the facility was placed in service. If the registrant intends to elect payment for certain progress expenditures under IRC section 48D(b)(5), enter the date of the entity’s last progress expenditure made during the tax year.

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

Ask AI about this code

Export this section

▸Contents — 0726 Publ 5884 (PDF)

0726 Publ 5884 (PDF)

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.