- Section 6417, Elective Payment of Applicable Credits
- Section 6418, Transfer of Certain Credits
- Section 6417 Proposed Regulations, Elective Payment of Applicable Credits
- Section 6417 Final Regulations, Elective Payment of Applicable Credits
- Section 6417 Proposed Regulations, Election to Exclude Certain Unincorporated Organizations Owned by Applicable Entities from Application of the Rules on Partners and Partnerships
- Section 761 Final Regulations, Election to Exclude Certain Unincorporated Organizations Owned by Applicable Entities from Application of the Rules on Partners and Partnerships
- Section 6418 Proposed Regulations, Transfer of Certain Credits
- Temporary Regulations, Pre-Filing Registration Requirements for Certain Tax Credit Elections
- Section 6418 Final Regulations, Transfer of Certain Credits
- Revenue Procedure 2024-39, Rules for Making Elective Payment Election
- Notice 2024-84, Extension of Transition Process for Claiming the Statutory Exceptions to the Elective Payment Phaseouts
- Publication 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool - User Guide and Instructions
- Notice 2024-27, Request for Comments on Situations in Which a Section 6417(a) Election Could Be Made for Credits Purchased in Transfers Under Section 6418(a)