dockets: IRS-2023-0029

Regulatory dockets from Regulations.gov — containers for related documents and comments in a rulemaking proceeding.

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id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2023-0029 IRS Section 6417 Elective Payment of Applicable Credits (REG-101607-23) Rulemaking 2024-08-26T13:14:39Z 0b00006485bb10b7 1545-BQ63 This document contains proposed regulations concerning the election under the Inflation Reduction Act of 2022 to treat the amount of certain tax credits as a payment of Federal income tax. The proposed regulations describe rules for the elective payment of these credit amounts in a taxable year, including definitions and special rules applicable to partnerships and S corporations and regarding repayment of excessive payments.     ["password"]       CC:PSI {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["password"], "modifyDate": "2024-08-26T13:14:39Z", "dkAbstract": "This document contains proposed regulations concerning the election under the Inflation Reduction Act of 2022 to treat the amount of certain tax credits as a payment of Federal income tax. The proposed regulations describe rules for the elective payment of these credit amounts in a taxable year, including definitions and special rules applicable to partnerships and S corporations and regarding repayment of excessive payments.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Section 6417 Elective Payment of Applicable Credits (REG-101607-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ63", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006485bb10b7"} single_get

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