(6) Dexterity with areas 50(a) and you may forty eight(a)(10)(C) of one’s Code. During the for each and every nonexempt seasons of recapture months given within the part (f)(3) associated with the section for your borrowing anticipate less than point 48 with admiration to a specified brush hydrogen development business, the recapture laws, when the relevant, use throughout the following acquisition:
(g) Recordkeeping. Consistent with area 6001 of one’s Code, a great taxpayer putting some election under area forty-eight(a)(15)(C)(ii)(II) with respect to a designated brush hydrogen design facility have to maintain and you will uphold suggestions adequate to introduce the degree of this new section 48 borrowing stated of the taxpayer. At the very least, those records are records in order to establish all the info expected to be within the yearly verification declaration around paragraph (e)(2) of this part, information setting-up your facility fits the phrase a specified licensed brush hydrogen production facility significantly less than section forty eight(a)(15)(C) and you will section (b) regarding the area, and information starting the latest date the required brush hydrogen production facility was placed in Start Published Web page 89255 service. Czytaj dalej