IRS Issues Notice No. 2023-45 Entitled 'Energy Community Bonus Credit Amounts or Rates Annual Statistical Area Category Update'
July 18, 2023
July 18, 2023
WASHINGTON, July 18 -- The U.S. Department of the Treasury's Internal Revenue Service issued the following notice (No. 2023-47) in Internal Revenue Bulletin (No. 2023-29, July 17, 2023):
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SECTION 1. PURPOSE
This notice publishes lists of information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in sections 3.03 and 3.04 of Notice 2023-29/1 fo . . .
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SECTION 1. PURPOSE
This notice publishes lists of information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in sections 3.03 and 3.04 of Notice 2023-29/1 fo . . .