Tax Credit Transferability and Direct Pay Proposed Under the IRA: Potential for interactions with Section 174 complicate a seemingly simple program.
| Autor: | Marshall, Starling1, Lane, Christine1, Federico, Carina1 |
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| Zdroj: | Tax Executive. Nov/Dec2023, Vol. 75 Issue 6, p32-41. 7p. |
| Databáze: | Business Source Ultimate |
| Externí odkaz: |
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