(e) Third party confirmation -(1) Overall. When it comes to an effective taxpayer that produces an election significantly less than point 48(a)(15)(C)(ii)(II) to ease one certified possessions that is part of a designated clean hydrogen development facility while the times assets to possess purposes of the latest point 48 borrowing from the bank, the brand new taxpayer need see an annual verification report on nonexempt 12 months where in actuality the election below area 48(a)(15)(C)(ii)(II) is perfect for the fresh business and for every taxable 12 months afterwards inside recapture several months given within the part (f)(3) of area. Lire la suite →