Subsection 127.48(1)
Eligible Pathway
Administrative Policy
26 May 2025 External T.I. 2025-1056481E5 - Clean Hydrogen ITC: Electrolysis of Water
Whether a project, which used the chlor-alkali process or the chlorate process to produce inter alia hydrogen, constituted a qualified clean...
Words and Phrases
electrolysis of waterLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Statutory Interpretation - Ordinary Meaning | technical meaning of a technical term to be applied | 88 |
Operating Year
Administrative Policy
24 June 2025 External T.I. 2025-1063501E5 - Clean Hydrogen ITC - Operating Year
The concept of an “operating year” is defined to “disregard … any period during which the project is not operating”, so that, for...