刊行物、報告書および研究調査
The US Section 45Q Tax Credit for Carbon Oxide Sequestration: An Update
16th April 2020
In February 2020, the US Internal Revenue Service published Notice 2020-12 and Revenue Procedure 2020-12, which include updated guidance regarding the Section 45Q Credit. Among other areas, this notice focuses on the eligibility requirements for the date of construction commencement and partnership structures.
Our Washington, DC-based Senior Advisor for Advocacy and Communications, Lee Beck, has prepared an Issue Brief on the latest developments.
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