dockets: IRS-2026-0166

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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-2026-0166 IRS Guidance to Apply Interim Safe Harbors for Purposes of Determining a Taxpayer’s Material Assistance from a Prohibited Foreign Entity; Other Prohibited Foreign Entity Guidance (Notice 2026-15) Nonrulemaking 2026-06-15T14:54:04Z 0b000064b91a6b2e   Notice 2026-15 provides guidance under §§ 45X, 45Y, and 48E of the Internal Revenue Code (Code) for determining a qualified facility’s, energy storage technology’s, or eligible component’s material assistance cost ratio (MACR) for purposes of determining whether there was material assistance from a prohibited foreign entity (PFE). This notice also provides limited general guidance related to the definition of a PFE and requests comments regarding definitional, anti-circumvention, and other issues for future guidance.     ["password"]       CC: ECE {"displayProperties": [{"name": "abstract", "label": "Description", "tooltip": "Describes an agency's specific regulatory action; equivalents: Abstract, Docket Subject, General Info, Related To, Summary."}, {"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["password"], "modifyDate": "2026-06-15T14:54:04Z", "dkAbstract": "Notice 2026-15 provides guidance under \u00a7\u00a7 45X, 45Y, and 48E of the Internal Revenue Code (Code) for determining a qualified facility\u2019s, energy storage technology\u2019s, or eligible component\u2019s material assistance cost ratio (MACR) for purposes of determining whether there was material assistance from a prohibited foreign entity (PFE). This notice also provides limited general guidance related to the definition of a PFE and requests comments regarding definitional, anti-circumvention, and other issues for future guidance.\n\n", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Guidance to Apply Interim Safe Harbors for Purposes of Determining a Taxpayer\u2019s Material Assistance from a Prohibited Foreign Entity; Other Prohibited Foreign Entity Guidance (Notice 2026-15)", "generic": null, "field1": null, "docketType": "Nonrulemaking", "petitionNbr": null, "rin": null, "organization": "CC: ECE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b91a6b2e"} single_get

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