SECTION 1. PURPOSE - IRS tax forms
Beginning of Construction for the Investment Tax Credit under Section 48 . Notice 2018-59 . SECTION 1. PURPOSE . On December 18, 2015, the Consolidated Appropriations Act, 2016, Pub. L. No. 114-113, Div. P, Title III, § 303, 129 Stat. 2242, extended and modified the investment tax credit (ITC) under § 48 of the Internal Revenue Code (Code).
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