Resources

Please find below documents and links from external sources that provides additional legal, regulatory, and compliance information related to the transfer of federal tax credits.

IRS Code and Regulations

26 USC 6418

Internal Revenue Code Section 6418 authorizing the transfer of certain federal tax credits

89 FR 34770

Final Regulations and removal of temporary regulations related to IRC Section 6418

IRS Publications

IRS Pub. 5884

IRS Pre-Filing Registration Tool User Guide and Instructions

Other Resources

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